Need some help with this one, thank you!

Part 1 (20 points) The Samuels Company issued $400,000, 8%, 10-year bonds on January 1, 2020. Interest is payable semi-annually on July 1 and January 1. Samuels uses straight-line amortization and has a calendar year-end. (a) Assume the bonds were issued at 104. Prepare journal entries for 2020 for the bond issuance, the July 1 interest payment, and the December 31 interest accrual. General Journal Date Account Titles and Explanation Ref Debit Credit