can someone please explain to me where 7,500 and 400 in part c came from? Thank you!!!

c. Accrual of interest (and amortization of discount or premium, if any) on December 31, 2018 Date Credit Debit 7,900 Dec Journal Entry Accounts Interest expense Discount on bonds payable Interest payable 31 400 7,500 Requirement 3. At what amount will L.A. Resort and Spas report the bonds on its balance sheet at December 31, 2018? On its balance sheet at December 31, 2018, the company will report c. the bonds at the carrying amount of $ 433,000