please explain calculations in amortization table, it is what I am having main issues with (red marks) thanks!

Stinson Corporation issued $540,000 of 7%, 10-year bonds payable on March 31, 2019. The market interest rate at the date of issuance was 10%, and the bonds pay interest semiannually. Stinson Corporation's year-end is March 31. Read the requirements. 1. Using the PV function in Exce, calculate the issue price of the bonds. (Round your answer to the nearest whole dollar.) The issue price of the bonds is $ 439,056 2. Prepare an effective-interest amortization table for the bond through the first three interest payments. Round amounts to the nearest dollar Discount Bond Requirements - X Semiannual Interest Interest Discount Account Interest Date Payment Expense Amortization Balance 100,944 Carrying Amount 439,056 442,109 Mar 31, 2019 18,900 21,953 3,053 97,8919 Sep 30, 2019 Mar 31, 2020 1. Using the PV function in Excel, calculate the issue price of the bonds. 2. Prepare an effective interest amortization table for the bonds through the first three interest payments. Round amounts to the nearest dollar. 3. Record Stinson Corporation's issuance of the bonds on March 31, 2019, and payment of the first semiannual interest amount and amortization of the bond discount on September 30, 2019. Explanations are not required. Print Done