need help with number 4 and 8

1 Issued $100,000,6% semi-annual, 10 year bonds. Effective rate is 7%. @92.893% 2 Pald $5,000 for bond issue costs. 3 Amortized the $5,000 bond issue costs over 20 semi-annual periods 4 Recorded the first semi-annual interest payment. 5 Issued $100,000, 8% semi-annual, 10 year bonds. Effective rate is 7%. @107.106% 6 Paid 8,000 for bond issue costs. 7 Amortized the $8,000 bond issue costs over 20 periods. 8 Recorded the first semi-annual interest payment. Date Journal Accounts Ledger (continued) Dr Cr 8.000 amortization expense bond issue costs 250 1.999 250 Accounts Receivable Bonds Payable 100,000 Interest expense discount on bonds Interest Payable 100,000 cash premium bonds payable 107,106 200.000 7,106 100,000 Equipment bond issue costs cash Discount Bonds 7.107 8,000 8,000 amortization expenso bond issue costs 400 400 22.000 22 000 7.102 Accum Depreciation Common Stock interest expense premium Interest Payablo