I need help with preparing journal entries for bonds and amortization premiums with accrual interest.

Problem 15-5A On July 1, 2014, Flanagin Corporation issued $1,854,500, 8%, 10-year bonds at $2,130,410. This price resulted in an effective-interest rate of 6% on the bonds. Flanagin uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest July 1 and January 1. Prepare the journal entry to record the issuance of the bonds on July 1, 2014. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Date Debit Credit July 1, 2014 Prepare an amortization table through December 31, 2015 (3 interest periods), for this bond issue. (Round answers to 0 decimal places, e.g. 15,250.) FLANAGIN CORPORATION Bond Premium Amortization Effective-Interest MethodSemiannual Interest Payments Semiannual Interest Periods Interest to Be Paid Interest Expense Premium Amortization Unamortized Premium Bond Carrying Value $ Issue date 1 2 3 Prepare the journal entry to record the accrual of interest and the amortization of the premium on December 31, 2014. (Round answers to 0 decimal places, e.g. 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Dec. 31, 2014 Account Titles and Explanation Debit Credit $ Prepare the journal entry to record the payment of interest and the amortization of the premium on July 1, 2015, assuming no accrual of interest on June 30. (Round answers to 0 decimal places, e.g. 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 1, 2015 Prepare the journal entry to record the accrual of interest and the amortization of the premium on December 31, 2015. (Round answers to 0 decimal places, e.g. 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31, 2015 Problem 15-5A Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Allowance for Doubtful Accounts Bad Debts Expense Debit Credit Bonds Payable Buildings Car Rental Expense Cash Cash Dividends Common Stock Cost of Goods Sold Depreciation Expense Discount on Bonds Payable Dividends Payable Equipment Gain on Bond Redemption Interest Expense Interest Payable Inventory Land Lease Liability Leased Asset-Building Leased Asset-Equipment Loss on Bond Redemption Mortgage Payable Notes Payable Other Operating Expenses Paid-in Capital in Excess of Par-Common Stock Paid-in Capital in Excess of Par-Preferred Stock Preferred Stock Premium on Bonds Payable Rent Expense Rent Revenue Salaries and Wages Expense Salaries and Wages Payable Treasury Stock Unearned Rent Revenue Problem 15-6A On July 1, 2014, Kellerman Company issued $3,736,700, 12%, 10-year bonds at $3,340,836. This price resulted in an effective-interest rate of 14% on the bonds. Kellerman uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest July 1 and January Prepare the journal entries to record the following transactions. (Round answers to 0 decimal places, e.g. 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (1) The issuance of the bonds on July 1, 2014. (2) The accrual of interest and the amortization of the discount on December 31, 2014. (3) The payment of interest and the amortization of the discount on July 1, 2015, assuming no accrual of interest on June 30. (4) The accrual of interest and the amortization of the discount on December 31, 2015. Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2015, balance sheet.(For Bonds Payable, Notes Payable and Mortgage payable enter the account name only and do not provide any additional descriptive information e.g. due 2024.) Kellerman Company Balance Sheet December 31, 2015 $ : Problem 15-6A Accounts Payable Accounts Receivable Accumulated DepreciationBuildings Accumulated DepreciationEquipment Allowance for Doubtful Accounts Bad Debts Expense Bonds Payable Buildings Car Rental Expense Cash Cash Dividends Common Stock Cost of Goods Sold Depreciation Expense Discount on Bonds Payable Dividends Payable Equipment Gain on Bond Redemption Interest Expense Interest Payable Inventory Land Lease Liability Leased Asset-Building Leased Asset-Equipment Loss on Bond Redemption Mortgage Payable Notes Payable Other Operating Expenses Paid-in Capital in Excess of ParCommon Stock Paid-in Capital in Excess of ParPreferred Stock Preferred Stock Premium on Bonds Payable Rent Expense Rent Revenue Salaries and Wages Expense Salaries and Wages Payable Treasury Stock Unearned Rent Revenue