please answer all parts

34 .on January 1, 2014, Kramer International Inc . issued $ 200, 000, 29/6, 5- year bonds . THEbonds were sold to yield an effective interest rate of 109's . Interest is paidSemi - annually on JUNE 30 and December 31 . The company USES the Effectiveinterest method of amortization .Instructionsa .Calculate the issue price ( PV ) Of the bondDo .Prepare a bond discount amortization Schedule which shows the amortization ofdiscount for the first two interest payment dates . ( Round to the nearest dollar ."][ .Prepare the journal Entries that Kramer International would make on January 1 ,June 30 , and December 31 , 2014 , related to the bond issue .