How do we find the straight-line amortization method for bond premium or discounts please explain step by step

discount amorization and peruim is 160,000 book value is 7,8400,000 inital is 8,000,000 and the effective rate is discount 4.9% and permuim is 4.6 straight line format

( Uses straight line amortization method for bond premium or discount ) mike and connect has $8,000,000 of 9.5%, 7-year bonds dated March 1, with interest payable on March 1 and September 1. companys fiscal year ends on November 30th. mikes and connects uses the effective method to amortize bond premiums / discounts,

1 Assume the bonds were issued at 102.5 on March 1 to yield an effective interest rate of 9.2 percent. Prepare journal entries for March 1, September 1 and November 30.

2 Assume the bonds were issued at 97.5 on March 1 to yield an effective interest rate of 9.8 percent. Prepare the journal entries for March 1, September 1 and November30.

3 Assume the bonds are issued om June 1 at face value plus accrued interest. Prepare the journal entries for March 1, September 1 and November30