I am off by one dollar

I am off by $1 and I dont know how to fix this.

Analyzing and Reporting Financial Statement Effects of Bond Transactions

On January 1, 2012, Trueman Corporation issued $400,000 of 20-year, 11% bonds for $369,908, yielding a market (yield) rate of 12%. Interest is payable semiannually on June 30 and December 31.

(a) Confirm the bond issue price. (Use a financial calculator or Excel to compute. Round your answers to the nearest whole number.)

Present value of principal repayment= $38888.88 my answer

Present value of interest payments=$331019 my answer

Selling price of bonds=$ 369,908

(b) Indicate the financial statement effects using the template for (1) bond issuance, (2) semiannual interest payment and discount amortization on June 30, 2012, and (3) semiannual interest payment and discount amortization on December 31, 2012. (Round answers to nearest whole number.)

Balance Sheet

I cant figure this out. I am off by a $1