i need help with requirement 3 only please

TWISTER ENTERPRISES Issued bonds on January 1, 2021 Maturity in years Interest rate on bonds Interest payable June 30 and December 31 $ 600,000 20 8% P9-4A on January 1, 2021, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $600,000 of 8% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Required: A 1. If the market interest rate is 8%, the bonds will issue at $600.000. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. 2. If the market interest rate is 9%, the bonds will issue at $544,795. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021. and December 31, 2021. 3. If the market interest rate is 7%, the bonds will issue at 8664,065. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. Requirement 3: January 1, 2021 (Issued bonds at a premium) June 30, 2021 (Pay semiannual interest) December 31, 2021 (Pay semiannual interest