Legacy issues $$590,000$ of $7\mathrm{.}5\%,$ four$-$year bonds dated January $1,2021,$ that pay interest semiannually on June $30$ and December $31.$ They are issued at $$542,310$ when the market rate is $10\%.$

Problem $14-4$A $($Algo$)$ Part $4$

$4.$ Prepare the journal entries to record the first two interest payments.

June $30$ Bond interest expense?

Discount on bonds payable?

$27,116$ for bond interest. $4991$ for discount and $22125$ for cash

it says that the $2215$ is sright but the bond interest is wrong and the discount is wrong asa well. $542310$ x $10\%$ x$6/12=27,115\mathrm{.}5$ what is wrong with this $?$