Can someone help me with the red boxes?

Brief Exercise 10-17 (Part Level Submission) Splish Brothers Inc. issues $4.8 million, 5-year, 7% bonds at 102, with interest payable on January 1, The straight-line method is used to amortize bond premium Your answer is correct. Prepare the journal entry to record the sale of these bonds on January 1, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 1 Cash Debit Credit 4896000 Bonds Payable 4800000 Premium on Bonds Payable 96000 Click if you would like to Show Work for this question: Open Show Work Your answer is partially correct. Try again. Prepare the journal entry to record interest expense and bond premium amortization on December 31, 2017, assuming no previous accrual of interest. (Credit account titles are automatically indented when amount is entered. Do not indent manually Date Account Titles and Explanation Dec. 31 Interest Expense Debit Credit 31680000 Premium on Bonds Payable 1920000 336000 Interest Payable Click if you would like to Show Work for this question: Open Show Work