make accounting journal entries for these two situations

1.On December 1, 2020, LTY issued bonds with a principal (maturity value) of $100,000 and a stated interest of 10% at par value plus accrued interest. The bonds were originally dated November 1, 2020 and are due November 1, 2025 with interest payable on November 1 and May 1

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2.On December 31, 2020, the LTY corporation issued $100,000 in bonds at 12%, for 5
years. The bonds pay interest every six months on July 1 and January 1. The present value of the bonds at the time of issuance was $86,580. In addition, the company incurred $5,000 in bond issuance costs. The effective market rate was 16%.