how do I do this?

On June 30, 2020, Whispering Company issued $3,558,000 face value of 14%, 20-year bonds at $4,093,340, a yield of 12%. Whispering uses the effective interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and December 31. (a) Your answer is correct. Prepare the journal entries to record the following transactions. (Round answer to O decimal places, eg. 38,548. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts, Credit account titles are automatically indented when amount is entered. Do not indent manually.) (1) The issuance of the bonds on June 30, 2020. (2) The payment of interest and the amortization of the premium on December 31, 2020. (3) The payment of interest and the amortization of the premium on June 30, 2021 (4) The payment of interest and the amortization of the premium on December 31, 2021. No. Date Credit Account Titles and Explanation Debit (1) June 30. 2020 Cash 4093340 Premium on Bonds Payable 535 35580 Bonds Payable (2) December 31. 2020 interest Expense 245 600 Premium on Bonds Payable 3460 Cash 2496 (b) Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2021, balance sheet. (Round answers to O decimal places, eg. 38,548.) Whispering Company Balance Sheet December 31, 2021 $ $