Please help ASAP! Thank you very much!

Instr On the first day of the fiscal year, a company issues a S714.000, 8%, 10 -year bond that pays se annual interest of $28,560 (S 714,000 x 8% 1/2), rece ng cash of $749 700. Required Journalize the entry to record the first interest payment and amortization of premium using the straight-line method. Refer to the Chart of amortization of Accounts for exact wording of account thtles method on December 31. Refer to the Chart of Accounts for exact wording of account stes PAGE