need help joirnaling a bonds payable, please give description

On June 30, Tower Company issues 8%, 20-year bonds payable with a face amount of $100,000. The bonds are issued at 95 (this is great to given the 95% number instead of having to use the tables to arrive at the issue/sales price) and require interest payments on June 30 and Dec. 31. Requirement 1: Journalize the issuance of the bonds on June 30. (include a description) Credit General Journal Account Name Cash 4. Bonds Payable Issued bonds at a Debit 95.000 5.000 100.000 Requirement 2: Journalize the semiannual interest payment and amortization of the bond discount on December 31. (include a description) General Journal Account Name Credit Debit 4.125 Interest Expense 15. Cash