On April $1,$ Avalon Inc. issued $20-$year, $3\mathrm{.}5$ percent bonds with a maturity value of $$5,000,000.$The bonds sell at $98$ and pay interest on September $30$ and March $31.$ Avalon Inc. amortizes bond discounts buy the straight$-$line method.

Required: Record $1)$ the issuance of the bonds on April $1,2)$ the semi$-$annual interest payment on September $30,$ and $3)$ the interest accrual on December $31.$

If you complete all of above, also record $4)$ the semi$-$annual interest payment on March $31$ of the Midterm Review, Chap $4$

$\backslash$table$[[$General Journal$],[$DATE$,$ACCOUNT,$\backslash$table$[[$POST$.],[$REF$.]],$DEBIT,CREDIT$],[$a$.$ Apr.,$1,$Cash,,$4,900,000,],[,$Bonds Payable,,,$4,900,000$next year.

questiones: please explain how the calcuate the number on the answer sheet.