Hello, can someone please help me with the yellow highlights and explain how you came up with it? Thanks so much!

On January 1, 2018, Aaron Unlimited issues 12%, 15-year bonds payable with a face value of $250,000. The bonds are issued at 106 and pay interest on June 30 and December 31. (Assume bonds payable are amortized using the straight-line amortization method.) Read the requirements Requirement 1. Journalize the issuance of the bonds on January 1, 2018. (Record debits first, then credits. Select explanations on the last line of the journal entry.) Date Accounts and Explanation Debit Credit 2018 Jan. 1 265,000 Cash Bonds Payable Premium on Bonds Payable 250,000 15,000 Issued bonds at a premium. Requirement 2. Journalize the semiannual interest payment and amortization of bond premium on June 30, 2018. (Record debits first, then credits. Select explanations on the last line of the journal entry.) Date Accounts and Explanation Debit Credit 2018 Jun. 30 14.500 Interest Expense Premium on Bonds Payable 500 Cash 15.000 Paid semiannual interest and amortized premium Requirement 3. Journalize the semiannual interest payment and amortization of bond premium on December 31, 2018. (Record debits first, then credits. Select explanations on the last line of the journal entry) Date Accounts and Explanation Debit Credit 2018 Dec. 31 14,500 Interest Expense Premium on Bonds Payable Cash 500 15,000 Paid semiannual interest and amortized premium. Requirement 4. Journalize the retirement of the bond at maturity, assuming the last interest payment has already been recorded. (Give the date.) (Record debits first, then credits. Select explanations on the last line of the journal entry) Date Accounts and Explanation Debit Credit