Need A B & C (two journal entries for C)

https://www.accountingtools.com/articles/2017/5/17/present-value-of-1-table (PV of 1 table)

On January 1, 2018, Keller Inc. issued $4,000,000 par value, 4 %, 5-year bonds. Interest is payable semiannually each January 1 and July 1 with the first interest payment due a the period on July 1, 2018. The market rate of interest on the date of the bond issue was 12 % (Click the icon to view the Future Value of $1 table.) (Click the icon to view the Future Value of an Ordinary Annuity table.) (Click the icon to view the Present Value of $1 table. (Click the icon to view the Present Value of an Ordinary Annuity table. (Click the icon to view the Present Value of an Annuity Due table.) the end of Read the reguirements (Click the icon to view the Future Value of an Annuity Due table.) Requirement a. Determine the issue price of the debt. (Use the present value and future value tables, the formula method, present and future value tables financial calculator ra spreadsheet for your calculations. If using the formula method, use factor amounts rounded to five decimal places, X.XXXXX. Round your final answers to the nearest whole dollar.) The issue price f the debt is $ Requirement b. Prepare the amortization table for the bond issue through January 1, 2021, assuming that the effective interest rate method of amortization is used. (Round each calculation to the nearest whole number and then use the rounded value for each subsequent calculation in the table.) Effective Discount/Premium Carrying Cash Value Date Interest Interest Amortization January 1, 2018 July 1, 2018 January 1, 2019 July 1, 2019 January 1, 2020 July 1, 2020 January 1, 2021 Requirement c. Prepare the journal entries to record the bond issue and the first interest entry. Assume that the company uses a premium or discount account if needed. (Round your answers to the nearest whole dollar. Record debits first, then credits. Excludo from any journal entrioe