please give both of the answer.

10n January 01, Sony issues five year bonds with a par value of $320,000 and 9% payments of semiannual interest. On the issue date, the annual market rate for these bonds is 8%, which implies a selling price of 104. (18 points) 1-1 Prepare the journal entry for the issuance of these bonds for cash on January 1. 1-2 What is the interest payment on June 30 1-3 Prepare the journal entry for the payment of interests on June 30. 3 Yasuda Co. had net income of $245 million, average total assets of $1,850 million, and sales of $3,650 million. (Round to two decimal places) 7 points (3+4) 3-1 What is return on assets (ROA) for Yasuda Co? 3-2 If Yasuda Co. buys assets costing $80 million but other things do not change this year, does this purchase affect return on Assets for this year? If so how it will change