I'm having trouble figuring out how to find the bond interest payable part. Thanks in advance for any help!

Xonic Corporation issued $71 million of 20-year, 8 percent bonds on April 1, 2018, at 102. Interest is due on March 31 and September 30 of each year, and all of the bonds in the issue mature on March 31, 2038. Xonic's fiscal year ends on December 31. a-c. Record the issuance of the bonds and entries after the issue. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars.) X Answer is not complete. No Date Debit Credit 1 Apr 01, 2018 7,242,000 General Journal Cash Bonds payable Premium on bonds payable 7,100,000 142,000 OOO OOO 2 Sep 30, 2018 Bond interest expense Premium on bonds payable Cash 280,450 3.550 284.000 3 Mar 31. 2038 Bond interest expense Premium on bonds payable Bond interest payable 140,225 1,775 174,000