can you please answer the 2 i got wrong ?

EBOOK Show Me How Entries for Issuing Bonds and Amortizing Premium by Straight Line Method Smiley Corporation wholesales repair products to equipment manufacturers. On April 1, 2011, Smiley issued $20,000,000 of five-year, 0% bonds at a market (effective interest rate of 8%, receiving cash of $20,811,010. Interest is payable semiannually on April 1 and October 1. a. Journalize the entry to record the issuance of bonds on April 1, 20Y1. If an amount box does not require an entry, leave it blank. Cash 20.811.010 0 Premium on Bonds Payable 0 20,000,000 X Bonds Payable 0 811,010