I need step by step help please

Problem 10-4A Straight-Line: Amortization of bond discount : 2 Legacy issues $325,000 of 5%, four-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31 . They are issued at $292,181 when the market rate is 8%. Required 1. Prepare the January 1 journal entry to record the bonds' issuance. 2. Determine the total bond interest expense to be recognized over the bonds' life. 3. Prepare a straight-line amortization table like the one in Exhibit 10.7 for the bonds' first two years. 4. Prepare the journal entries to record the first two interest payments