May you please help me with this, thank you

Discount-Mart issues $10 million in bonds on January 1,2021 . The bonds have a ten-year term and pay interest semiannually on June 30 and December 31 each year. Below is a partial bond amortization schedule for the bonds: What is the stated annual rate of interest on the bonds? 6% 49 8%. 3% None of the above. Jack Frost Inc, issues a $1,267.948,10%, 4 year notes payable on January 1,2020 . The note will be repaid in four annual installments of $400,000, each payable at the end of the year (1.e. $400,000 at the end of 2020,$400,000 at the end of 2021, $400,000 at the end of 2022, and $400,000 at the end of 2023). What is the amount of interest expense that should be recorded by Jack Frost Inc, in the second year (i.e. on the income statement for the year ended December 31, 2021)? (Round to the nearest dollar). Answer: $