i dont understand question 81 and 82 from page 14-17 in teh section of non current liabilities. please help

the question goes as follows:

On October 1, 2015 Bartley Corporation issued 5%, 10-year bonds with a face value of $500,000 at 108 (a 4% yield). Interest is paid on October 1 and April 1, with any premiums or discounts amortized on an effective-interest basis.