please help with the numbers

On January 1 of this year, Clearwater Corporation sold bonds with a face value of $757,000 and a coupon rate of 7 percent. The bonds mature in 10 years and pay Interest annually every December 31. Clearwater uses the straight line amortization method and also uses a discount account. Assume an annual market rate of Interest of 8 percent. (FV of $1. PV of $1. FVA of $1, and PVA of $1 (Use the appropriate factor(a) from the tables provided. Round your final answer to whole dollars.) Required: 1. Prepare the journal entry to record the Issuance of the bonds. (If no entry is required for a transaction/event, select "No Journal entry required in the first account field.) No Credit Date January 01 Answer is complete but not entirely correct. General Journal Debit Cash 722,814 Discount on bonds payable 34,186 Bonds payable olol 757,000 2. Prepare the journal entry to record the interest payment on December 31 of this year, (if no entry is required for a transaction/event, select "No Journal entry required in the first account field.) No Date December 31 Debit Answer is not complete. General Journal Interest expense Discount on bonds payable Cash Credit 1 52,990 3.418 49,572 3. How will the bonds be reported on Clearwater's December 31 Balance Sheet? Answer is complete but not entirely correct. CLEARWATER CORPORATION Balance Sheet (Partial) At December 31 Long-term fiabilities Bonds payable $ 757.000 Discount on bonds payable 49,572 $ 707,428