June 30, 2017, Brown corp issued 10,000,000 bonds with stated rate 8%

The bonds were sold at 9,200,000. The market interest rate of bonds with similar risk and maturity

is 10%. Interest is payable twice a year (Dec 31 and July 1). If the effective interest method is used, show journal entries

answer is

inter exp 460,000

------------Dis bond payable 60,000

------------Cash 400,000

Please, show me calculation of inter expense and dis bond payable