Hi I am studying bonds but I cannot figure out the bonds payable part. The bond was sold at 3000000, 10%,10year bonds on January 1,2020. Could anybody kindly explain the process? Thanks a lot:)

ned and on sketch a (AS) and (a) 2020 Jan. I Dr. Cash Cr. Bonds payable 2,910,000 2,910,000 (b) (A) (B) (C) Beginning Interest Interest expense to be balance of to be paid recorded Bonds Payable (10% > 3,000,000) ((B) + (D)) Discout Amortisation (90,000/10) Issue date 31/12/2020 31/12/2021 31/12/2022 31/12/2023 (E) Ending balance of Bonds Payable ((A) + (D) 2,910,000 2,919,000 2,928,000 2,937,000 2,946,000 2,910,000 2,919,000 2,928,000 2,937,000 300,000 300,000 300,000 300,000 309,000 309,000 309,000 309,000 9,000 9,000 9,000 9,000 (c) 2020 Dec. 309,000 300,000 9,000 2021 Jan. 300,000 31 Dr. Bond interest expense Cr. Bond interest payable Bonds payable 1 Dr. Bond interest payable Cr. Cash 31 Dr. Bond interest expense Cr. Bond interest payable Bonds payable 300,000 2021 Dec. 309,000 300,000 9,000 (d) At December 31, 2021 300,000 Current liabilities Bond interest payable Non-current liabilities Bonds payable 2,928,000 (a) 2020 Jan. 1 Dr. Cash 3,192,530 Cr. Bonds payable 3,192,530