please help with journal entry No.3 Dec 31

The Bradford Company issued 12% bonds, dated January 1, with a face amount of $81 million on January 1, 2021. The bonds mature on December 31, 2030 (10 years). For bonds of similar risk and maturity, the market yleld is 14% Interest is paid semiannually on June 30 and December 31. (FV of $1. PV of $1. FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1) Required: 1. Determine the price of the bonds at January 1, 2021. 2. to 4. Prepare the journal entries to record their issuance by The Bradford Company on January 1, 2021, Interest on June 30, 2021 and interest on December 31, 2021 (at the effective rate). Answer is not complete. Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 to 4 Prepare the Journal entries to record their Issuance by The Bradford Company on January 1, 2021, Interest on June 30, 2021 and interest on December 31, 2021 (at the effective rate). (Enter your answers in whole dollars. If no entry is required for a transaction/event, select "No journal entry required in the first account field.) NO Credit 1 Date General Journal January 01, 2021 Cash Discount on bonds payable Bonds payable Solo Debit 72,418,909 8.581,091 81,000,000 2 June 30, 2021 5,069,324 interest expense Discount on bonds payable Cash 209,324 4,860,000 3 December 31, 200 interest expense 5.069,324 Cash Discount on bonds paynble 00 4,860,000