i only need help with d i cannot figure out how to get the numbers for the boxes in red

On April 1,2020, Cullumber Company sold 30,600 of its 12%,15 year, $1,000 face value bonds at 97 . Interest payment dates are April 1 and October 1 , and the company uses the straight-line method of bond discount amortization. On March 1, 2021, Cullumber took advantage of favorable prices of its stock to extinguish 6,600 of the bonds by issuing 217,800 shares of its $10 par value common stock. At this time, the accrued interest was paid in cash. The company's stock was selling for $32 per share on March 1, 2021. Prepare the journal entries needed on the books of Cullumber Company to record the following. (Round intermediate calculations to 6 decimal places, e.g. 1.251247 and final answers to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) April 1,2020: issuance of the bonds. (b) October 1,2020: payment of semiannual interest. (c) December 31, 2020: accrual of interest expense. (d) March 1, 2021: extinguishment of 6,600 bonds. (No reversing entries made.) Question 10 of 10 8.61/10 (c) 12/31/20 (d) 3/1/21 Intereut Experise Discourt on Bands Payatie. (To record interest and discount on bonds retired) 3/1/21 Bonds ilayatie