Need help with these 2 parts

Legacy issues $325,000 of 5%, four-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $292,181 when the market rate is 8%. Prepare the journal entries to record the first two interest payments. Answer is complete but not entirely correct. Prepare a straight-line amortization table for the bonds' first two years. Round your intermediate and final answers to the nearest whole dollar