Please explain how you get what you get... points ar eone thing but I actually want to understand. Thank you.

On January 1, 2018, Clear View Video, Incorporated issued $1,900,000 of $1,000 par value, 12%, 6-year bonds. Interest is payable semiannually each January 1 and July 1 with the first interest payment due at the end of the period on July 1, 2018. The market rate of interest for similar non-convertible bonds on the date of the bond issue was 14%. The bonds were sold for $2,256,632, yielding an effective rate of 8%. Each bond is convertible into 30 shares of Clear View's $5 par value common stock. Assume that there is no beneficial conversion option. Read the requirements. Requirement a. Prepare the amortization table for the bond issue through January 1, 2021, assuming that Clear View uses the effective interest rate method of amortization. (Round each calculation to the nearest whole number and then use the rounded value for each subsequent calculation in the table.) Cash Effective Discount/Premium Carrying Date Interest Interest Amortization Value 1749089 January 1, 2018 July 1, 2018 114000 January 1, 2019 114000 July 1, 2019 114000 114000 January 1, 2020 July 1, 2020 114000 January 1, 2021 114000 Requirement b. Prepare the journal entry to record the bond issue. (Record debits first, then credits. Exclude explanations from any journal entries. Use the rounded values from previous calculations.)