Need help with the bonds payable, net on number 1 and the journal entries. Thank you!

On January 1, 2018, Surreal Manufacturing issued 680 bonds, each with a face value of $1,000, a stated interest rate of 3 percent pald annually on December 31, and a maturity date of December 31, 2020. On the issue date, the market interest rate was 4 percent, so the total proceeds from the bond issue were $661,132. Surreal uses the simplified effective-interest bond amortization method and adjusts for any rounding errors when recording interest in the final year. Required: 1. Prepare a bond amortization schedule. 2-5. Prepare the journal entries to record the bond issue, the interest payments on December 31, 2018 and 2019, the interest and face value payment on December 31, 2020 and the bond retirement. Assume the bonds are retired on January 1, 2020, at a price of 103. Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 to 5 Prepare a bond amortization schedule. (Do not round Intermediate calculations. Round your answers to the nearest whole dollar. Make sure that the carrying value equals to face value of the bond in the last period. Interest expense in the last period should be calculated as Cash Interest (+)/(-) Reduction in Bonds Payable, Net.) Beginning of Year Changes During the Period End of Year Bonds Interest Increase in Bonds Bonds Period Payable, Net Expense Cash Paid Payable, Net Payablo, Net 01/01/18 - 12/31/18 5 680,000 $ 26.4453 20.400 $ 6,045 $ 686,045 01/01/19 - 12/31/9 680,000 26.687 20.400 B.287 636.287 01/01/20 - 12/31/20 680,000 26,936 20,400 6,536 638,536 Reg 2105 - X: EHRER 1 Record the issuance of 680 bonds at face value of $1,000 each for $661,132. 2 Record the interest payment on December 31, 2018. Record the interest payment on December 31, 2019. Record the interest and face value payment on December 31, 2020 5 Record the retirement of the bonds at a quoted price of 103, assuming the bonds are retired on January 1, 2020. No Credit Dato General Journal 1 Jan 01, 2018 Cash Discount on Bonds Payable Bonds Payable, Net Debit 661,132 18,868 680,000 2 Dec 31, 2018 26,689 Interest Expense Discount on Bonds Payable Cash 6,289 20,400 3 Dec 31, 2019 26,689 Interest Expense Discount on Bonds Payable Cash 6289 20,400 4 Dec 31, 2020 26,689 X 680,000 Interest Expense Bonds Payable, Net Discount on Bonds Payable Cash 6,289 700,400 5 Jan 01, 2020 680,000 X 26,689 X Bonds Payable, Net Loss on Bond Retirement Discount on Bonds Payable Cash 6,289 X 700,400