Can you explain how to calculate the interest expense numbers?

Information: On December 31, 2022, Brannigan Co. issued $1 million of 8% bonds, due in five years with interest payable annually on December 31. The market rate of interest is 9%. Assume the bonds were issued at $961,103. This was calculated using time value of money concepts (see Cornerstone 9.8 for the calculation). Required: 1. Complete an amortization table for each of the five annual periods. 2. Prepare the journal entry necessary to (a) record the interest payments on December 31, 2023 and 2024, and (b) record the repayment of the loan principal on December 31, 2027. Why: When interest-bearing bonds are issued at a discount, the interest expense for the period is the amount of interest payment for the period plus the discount amortization for the period. Under the effective interest rate method, a constant (or effective) rate of interest on the bond's book (or carrying) value is allocated to the period. Interest ex- pense for bonds sold at a discount will be greater than the interest actually paid since the interest rate required by the market is greater than the coupon rate of interest on the bond when issued