Help please

On January 1, 2013, a company issued 10-year, 10% bonds payable with a par value of $500, 000 and received $442, 647 in cash proceeds. The market rate of interest at the date of issuance was 12%. The bonds pay interest semiannually on July 1 and January 1. The issuer uses the straight-line method for amortization. How much interest expense should be recognized every time interest is paid (semiannually). Please round to the whole dollar. Marble Corporation had the following balances in its stockholders' equity accounts at December 31, 2012: The following transaction occurred during 2013: How much should be recored in the Common Stock account with a credit