Hello please help me with this difficult question i do not understand and my professor is not really good at showing me.

Viking Voyager specializes in the design and production of replica viking boats. On Jan 1,2018, the company issues $3,000,000 of 9% bonds, due in 10 years, with interest payable semiannually on June 30th and December 31st each year.

1. If the the market interest is 9%, the bonds will issue at $3,000,000. Record the bond issue on Jan 1, 2018, and the first two semiannually interest payments on Jun 30,2018 and Dec 31st,2018.

2. If the market interest rate is 10%, the bonds will issue at $2,813,067. Record the bond issue on Jan 1,2018, and the first two semiannual payments on June 30th,2018, and Dec 31st,2018.

3. If the market interest is 8%, the bonds will issue at $3,203,855,. Record the bond issue on Jan 1,2018, and the first two semiannually interest payments on Jun 30th,2018, and Dec 31st,2018.