last 2 numbers are erong wveything rledr is right

Saht Foods purchases forty $1,000,7%, 10-year bonds issued by Pretzeimania, Incorporated, for $37,282 on January 1 . The market interest rate for bonds of similar risk and maturity is 8%. Salt Foods recelves interest semlannually on June 30 and December 31 . 1. \& 2. Record the necessary entries regarding the bonds. (If no entry is required for a particular transaction/event, select "No journal entry required" in the first account field. Round your answers to the nearest whole number.)