Can someone help me with number 5, I did everything but dont know why I didnt got it right, I included the 2 charts below

Chart 7

Chart 5

Bond Discount, Ehtries for Bonds Payable Transactions On Jdy 1, Year 1. Uvingstor Corporation, a wholesaler ofna facturing equipment, ?ssued $46,000 000 of 20 year, 10% bonds at a market (effective) interna ate of 11% receiving och d $42,309,236. Interest on the bonds is payable semiannually on December 31 and June 30. The fiscal year of the company is the calendar year Required For all jourmal entries with a compound transaction, if an amount box does not require an entry, leave it Hank 1. Journalize the entry to record the amount of cash proceeds from the issuance of the bonds on July 1, Year1 2.309 236 Descount on Bonds Payabhe honds Payoble Bands Payable is always recorded at face value. Any difference in issue price is reflected in a premium or discount account The straight-line method of amortization provides equal amounts ofemortization over the ife of the bond Leaning Objective 2