please explain how to find premium on bonds payable. thank you !

Oo the fiast day of the fiscal year, a company issues a $2,200,000,11%,6-year bond that pays semiannual interest of $121,000 ( $2,200,0001146x,6), 1 recelving calh of $2,400,607 Journg ure the bond issuance. If an amount box does not require an entry, leave it blank: Bones Pavbble is alwars recorded at foce value. Any difference in issue proe in refleded in a premium or discount account