Please help me.

On July 1, 2021, Oriole Corp. issued $3,980,000 of 10 -year, 5% bonds at $4,305,394. This price resulted in a 4% market interest rate on the bonds. The bonds pay semi-annual interest on July 1 and January 1 , and Oriole has a December 31 year end. (a) Record the issue of the bonds on July 1, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)