I need help with part B figures and account titles please

Golden Inc. issues $5,000,000, 5-year, 12% bonds at 104, with interest payable annually on January 1. The straight-line method is used to amortize bond Prepare the journal entry to record the sale of these bonds on January 1, 2017. (Credit account titles are automatically indented when amount is entered Prepare the adjusting journal entry to record interest expense and bond premium amortization on December 31, 2017. (Credit account titles are automaticall