how do i calculate semiannual interest payments?

D. Debit to Discount on Bonds Payable. 15 Ukejinya Company issues 9%, 5-year bonds with a par value of $100,000 on January 1 at a price of S106,160, when the market rate of interest was 8%. The bonds pay interest semiannually. The amount of each semiannual interest expense is: B S3,884 C. S5.116 D. $4,616 A. S4,384