need help only in part b thanks

On June 30, 2020, Pina Company issued $3,270,000 face value of 13% 20-year bonds at $3,516,000, a yield of 12%. Pina uses the effective Interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and December 31 (a) Your answer is correct Prepare the journal entries to record the following transactions. (Round answer to decimal places, s.38,548. I no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually) (1) The issuance of the bonds on June 30, 2020. (2) The payment of interest and the amortization of the premium on December 31, 2020 (3) The payment of interest and the amortization of the premium on June 30, 2021 (4) The payment of interest and the amortization of the premium on December 31, 2021 The issuance of the bones on June 30, ZUZU (2) (3) The payment of interest and the amortization of the premium on December 31, 2020. The payment of interest and the amortization of the premium on June 30, 2021. The payment of interest and the amortization of the premium on December 31, 2021 Date Account Titles and Explanation Debit Credit June 30, 2020 Cash 3516000 Bonds Payable 3270000 Premium on Bords Payable 246000 December 31.2020 Interest Expense 210960 Premium on Bonds Payable 1590 Cash 212550 June 30 2021 Interest Expense 2100 Premium on Bonds Payable 1590 Cath 212550 June 30, 2021 Interest Expense 210865 Premium on Bonds Payable 168s Cash 212550 December 31. 2021 Interest Expense 210764 Promium on Bord Payable 17 212550 Textbook and Media List of Accounts Attempts: 1 of 3 used Question 1 of 1 > 4.63/5 III b) Your answer is partially correct Show the proper balance sheet presentation for the liability for bonds payable on the December 31, 2021. balance sheet. (Round answers to decimal places, eg, 38,548.) Pina Company Balance Sheet December 31, 2021 Long term Liabilities Bonds Payable 3270000 Premium on Bonds Payable Book Value of Boods Payable