I need the journal entry of the third interest payment and the payment at maturity

On December 31, 2021, a $97,000 of 8%, two-year bonds was issued at a price of $91,060. The bonds pay semiannual interest payments Required: Prepare journal entries for the following (a) The issuance of bonds on December 31, 2021. (b) The third interest payments. (c) Record the maturity of the bonds on December 31, 2023