Can I have the core concepts to figure it out?

Exercise: Villanueva Inc. issued $100,000 in bonds, 9% semi-annual. Interest is payable semi-annually on July I and January 1. Villanueva Inc. uses "Effective" / "Straight Line" to amortize the bond premium or discount. Table de Amortization Effective - Determine the interest to pay and the present value of the bond. - Complete the amortization table using the "Effective" method. - Prepare the wage entries for the issuance of the bond and the first cycle (interest payment) using the "effective" method. - Everything must be rounded to the nearest integer