i neeed each step of calculationss, try to understand my question before answering, i need each step to see how the answer came !!!!!!!! calculationss !!!

A company issues $20,000,000, 7.8%, 20-year bonds to yield 8% on January 1, 2010. Interest is paid on June 30 and December 31. The proceeds from the bonds are $19,604,145. Using effective-interest amortization, what will the carrying value of the bonds be on the December 31, 2010 balance sheet