On the first day of the fiscal year, a company issues a $4,000,000, 6% five-year bond that pays semiannual interest of $120,000 ($4,000,000 x 6% x 1/2), receiving cash of $4,175,041. Journalize the bond issuance.

I have most of the spread sheet filled out im just lost on a few spots. Im going to attach where I am lost.

2014 interest expense: 2015 interest expense: Initial carrying amount of bonds Discount amortized on December 31, 2014 Discount amortized on December 31, 2015 Carrying amount of bonds, December 31, 2015