i need the explanation on how to find the answers for 12, 13, and 14 only.

answer to 12: E

answer to 13:B

answer to 14: B

Use the following information to answer the next four questions. The Baylor Company issued $200,000,7%,5-year bonds for $191,900 a price to yield the investor 8%. The bonds are dated and sold on 1/1/1. Interest payment dates are 6/30 and 12/31. 11. The entry to record the issuance of the bonds will include: A. a debit to Cash, $200,000. B. a credit to Bonds Payable, \$191,900. C. a debit to Discount on Bonds Payable, $8,100. D. a debit to Interest Payable, $7,000. 12. What is the amount of interest exp.ense that Baylor will record on 6/30/1 ? C.D.$14,000$6,190 E. $7,810 13. What is the cash payment for interest on 6/30/1 ? A.B.$8,000$7,000 C. $16,000 14. What is the carrying (book) value of the bonds on the 12/31/1 balance sheet, assuming all interest payments have been recorded? A.B.$192,710$193,520 C.D.$199,190$200,000 E. $109.380