Having trouble finding discount on bonds payable and filling out the entry for December 31

Required information [The following information applies to the questions displayed below) On January 1, when the market interest rate was 10 percent, Seton Corporation completed a $140,000, 9 percent bond issue for $131,392. The bonds pay interest each December 31 and mature in 10 years. Assume Seton Corporation uses the effective-Interest method to amortize the bond discount Record the issuance of bonds for $131,392 with a face value of $140,000. Note: Enter debits before credits. Date General Journal Debit Credit January 01 Cash 131,392 Discount on Bonds Payable Bonds Payable 140,000 2. Record the interest payment on December 31. Note: Enter debits before credits. Date Debit Credit December 31 General Journal interest Expense Discount on Bonds Payable Cash