need help with this question financial accounting! thanks!!!

QUESTIONS \#2 On January 1,20XX, JetNew, issued $1,000,000 face value, 5 -year bonds with a stated rate of 5% at an effective rate of 4% which brought in $1,044,913. Interest is paid semi-annually on July 1 and December 31. JetNew uses the effective-interest method of amortization. Prepare entries for the following transactions: a. Issuance of the bonds on January 1,20xx b. Payment of interest and amortization of discount or premium on July 1, 20XX