How to fill in the tables?

(Discount balance is now zero) Example #5, On January 1, 2019 a company issues 100 bonds, each for $1,000, for a premium, as the interest rate on the bond (stated/coupon rate) is 5% and the market rate is 4%. They then used this cash to purchase an automobile for $ 100,000 cash. The bond is to be paid in at the end of THREE years (December 31, 2021). Calculate the cash received from issuing bond: Present value of maturity payment $100,000 $ Present value of interest payment ($100,000*.05=$5,000) $ Present value of cash payments a) PREPARE THE JOURNAL ENTRIES FOR 2019; Date Account Name Debit Credit 1/1/2019 12/31/20 19 [Premium balance: 2,775.09-889.00=1,886.09) b) PREPARE THE JOURNAL ENTRIES FOR 2020: Date unt N Debit Credit 12/31/20 20 (Premium balance: 1,886.09-924.56=961.53) c) PREPARE THE JOURNAL ENTRIES FOR 2021: Date Account Name Debit Credit 12/31/20 21