How do I illustrate the effect of the first semi annual interest payment of the account financial statements $25,000,000 of 10-year, 8% bond at par

Assignment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator=&inprogress=false D eBook Calculator Print Item Statement of Assets 1I Liabilities + Cash Flows Stockholders' Equity Cash v Bonds payable v No effect v July 1. 25,000,000 25,000,000 O Statement of Cash Flows Income Statement Financing V 25,000,000 No effect O 2. Illustrate the effects of the first semiannual interest payment on December 31, 20Y3, on the accounts and financial statements. If no account or activity is affected, select "No effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts. Balance Sheet Statement of Assets Liabilities + Cash Flows Stockholders' Equity Cash V No effect v + Retained earnings v Dec. 31. X Statement of Cash Flows Income Statement Operating V Interest expense v O 78%