how do you solve 1&2? Thankkk you!

QUESTION 1 Pearson Co issue its $61700 at a price of 97, the stated rate is 5%, the bond term is 4 years, and the market rate is 9%. Assume the term of the bonds is 4 years. Using the effective interest method, the interest expense in the 1st year will be $ QUESTION 2 Dirk Company completed the salary and wage payroll for March. The payroll provided the following details: Salaries and wages earned $54063 Employee income taxes withheld $9708 FICA taxes withheld $4873 Unemployment taxes $2343 When recording the payroll, what is the debit to payroll tax expense