I need help with A,B and C

On January 31, Dogwood Logistics, Inc , issued ten-year 9% bonds payable with a face value of S1 1,000,000. The bonds were issued at 93 and pay interest on January 31 and July 31. Dogwood Logistics, Inc., amortizes bonds by the straight-line method Requirements Record (a) issuance of the bonds on January 31, (b) the semiannual interest payment and amortization of bond discount on July 31, and (c) the interest accrual and discount amortization on December 31. a. Record the issuance of the bond payable on January 31. (Record debits first, then credits. Explanations are not required) Journal Entry Date Jan 31 Accounts Debit Credit