I need with explanation calculation. show me how you did. thanks, advance

c. Record the interest accrual and discount amortization on December 31. (Round your answers to the nearest whole number.) On January 31,2020 , Burnaby Sports Cars issued 14 -year, 9% bonds with a face value of $110,000. The bonds were issued at 94 , and pay interest on January 31 and July 31 . Burnaby amortizes bonds by he straight-line method. Requirement Record (a) issuance of the bonds on January 31, (b) the semi-annual interest payment and discount amortization on July 31, and (c) the interest accrual and discount amortization on December 31