please finish the journal entries i only understood the first

On January 1, 2015, Surreal Manufacturing issued 530 bonds, each with a face value of $1,000, a stated interest rate of 3 percent paid annually on December 31, and a maturity date of December 31, 2017. On the issue date, the market interest rate was 4 percent, so the total proceeds from the bond issue were $515,294. Surreal uses the effective-interest bond amortization method and adjusts for any rounding errors when recording interest in the final vear Required Prepare a bond amortization schedule. (Round your answers to the nearest whole dollar Make sure that the Carrying value equals face value of the bond in the last period. Interest expense in the last period will result in the amount in Discount Amortized equaling Discount on Bonds Payable.) Changes During the Period Ending Bond Liability Balances Discount on Interest Expense Discount Amortized Period Bonds Payable Carrying Value 14,706 $ 515,294 530,000 530,000 530,000 Cash Paid Ended 01/01/15 12/31/15 12/31/16 12/31/17 $530,000 $ 530,000 530,000 530,000 0 0