Please answer the following questions

8. RST River Corporation issued $1,000,000 of five-year, 8% bonds for $922,780 at the beginning of its fiscal year on July 1, 20Y5, when the market rate is 10%. The interest is payable semiannually, beginning December 31, 20Y5. Prepare the journal entries required for 1) the issuance, 2) interest payments for the first year with discount amortization, and 3) retirement of the bonds for Assume the company accounts for the bond discount using the straight-line method