Let's try this a THIRD time. I need help solving for the highlighted boxes in the screenshots below.

Recording Bond Issuance Instructions Chart of Accounts I General Journal Present Value Tables Instructions 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, 2016 Sold the bonds at an effective rate of 10% December 31, 2016 First interest payment using the effective interest method December 31, 2016 Amortization of bond issue costs using the straight-line method December 31, 2017 Second interest payment using the effective interest method December 31, 2017 Amortization of bond issue costs using the straight-line method General Journal Shaded cells have feedback. Prepare the journal entries to record the following: Additional Instructions January 1, 2016 Sold the bonds at an effective rate of 10% December 31, 2016 First interest payment using the effective interest methodPrepare the journal entries to record the following: Additional Instructions January 1, 2016 Sold the bonds at an effective rate of 10% December 31, 2016 First interest payment using the effective interest method December 31, 2016 Amortization of bond issue costs using the straight-line method December 31, 2017 Second interest payment using the effective interest method December 31, 2017 Amortization of bond issue costs using the straight-line method How does grading work? PAGE 2016 PAGE 2017 GENERAL JOURNAL Score: 185/193 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 Jan. 1 Cash 962,092.13 2 Discount on Bonds Payable 37,907.87 Bonds Payable 1,000,000.00 Jan. 1 Deferred Bond Issue Costs 18,000.00 5 Cash 18,000.00 Dec. 31 Interest Expense 96,209.21 Discount on Bonds Payable 6,209.21 Cash 90,000.00 9 Dec. 31 Interest Expense 3.600.00