need help in problem 3 and 4 which relates to (Long-Term Liabilities: Bonds and Notes)

3. On the first day of the current fiscal year, $2.000,000 of 10-year, 7% bonds, with interest payable annually, were sold for $2,125,000. Present entries to record the following transactions for the current fiscal year: (a) Issuance of the bonds. (b ) First annual interest payment. (c) Amortization of bond premium for the year, using the straight-line method of amortization. 4. Brubeck Co. issued $10,000,000 of 30-year, 8% bonds on May 1 of the current year, with interest payable on May 1 and November 1. The fiscal year of the company is the calendar year. Journalize the entries to record the following selected transactions for the current year: May 1 Issued the bonds for cash at their face amount. Nov. 1 Paid the interest on the bonds. Dec. 31 Recorded accrued interest for two months