Need answer for below two journal entry:

2. Prepare the January 1, 2018 journal entry for the initial issuance.

3. Prepare the journal entries to record the first two interest payments.

Golf World, Inc., issued $320,000 par value 9% five-year bonds dated January 1,

2018 that will pay interest semiannually on June 30 and December 31. These bonds were issued

at $332,989. The annual market rate is 8% on the issue date.