I need help with this problem please all of them were wrong besides the 1 million and a couple others.

On January 1, 2021, Rapid Airlines issued $300 million of its 8% bonds for $276 million. The bonds were priced to yield 10%. Interest is payable semiannually on June 30 and December 31. Rapid Airlines records interest at the effective rate and elected the option to report these bonds at their fair value. On December 31, 2021, the fair value of the bonds was $290 million as determined by their market value in the over-the-counter market. Rapid determined that $1,000,000 of the increase in fair value was due to a decline in general interest rates. Required: 1. to 3. Prepare the journal entries to record interest on June 30, 2021 (the first interest payment), on December 31, 2021 (the second interest payment) and to adjust the bonds to their fair value for presentation in the December 31, 2021, balance sheet. (Enter your answers in whole dollars. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet X No Date General Journal Debit Credit 1 June 30, 2021 13,800,000 Interest expense Discount on bonds payable Cash 2,760,000 11,040,000 2 December 31, 2021 Interest expense 13,938,000 Discount on bonds payable Cash 2,898,000 11,040,000 3 December 31, 2021 1,000,000 Loss on bonds payable (unrealized, NI) Loss on bonds payable (unrealized, OCI) Fair value adjustment 7,342,000 8.342,000