I'm struggling in Discount on bonds payable

If the market interest rate is 8%, the bonds will issue at $450,518. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is not complete. Debit Credit No Date General Journal January 01, Cash 450,518 2018 450,518 Discount on bonds payable 2 June 30, 2018 Interest expense 18,021 521 17,500 Discount on bonds payable December 31, 2018 18,042 Interest expense Discount on bonds payable Cash 542 17,500