I've got everything answered but I can't figure out the last entry (I put it in bold). The entry is highlighted in red in the screenshot. Could you help me figure this last entry out??

*************************************************************

On January 1, 2016, Knorr Corporation issued $1,000,000 of 9%, 5-year bonds dated January 1, 2016. The bonds pay interest annually on December 31. The bonds were issued to yield 10%. Bond issue costs associated with the bonds totaled $18,000.

Required:

Prepare the journal entries to record the following:

January 1, 2016Sold the bonds at an effective rate of 10%

December 31, 2016First interest payment using the effective interest method

December 31, 2016Amortization of bond issue costs using the straight-line method

December 31, 2017Second interest payment using the effective interest method

December 31, 2017Amortization of bond issue costs using the straight-line method

?

PAGE 2016 PAGE 2017 GENERAL JOURNAL Score: 189/193 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT Dec. 31 Interest Expense 3,600.00 2 Deferred Bond Issue Costs 3,600.00 Dec. 31 Interest Expense 1.00 4 Discount on Bonds Payable 1.00 Cash 90,000.00PAGE 2016 PAGE 2017 GENERAL JOURNAL Score: 189/193 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT Jan. 1 Cash 962,091.83 2 Discount on Bonds Payable 37,908.17 Bonds Payable 1,000,000.00 Jan. 1 Deferred Bond Issue Costs 18,000.00 Cash 18,000.00 Dec. 31 Interest Expense 96,209.18 7 Discount on Bonds Payable 6,209.18 Cash 90,000.00 9 Dec. 31 Interest Expense 3,600.00 10 Deferred Bond Issue Costs 3,600.00