please let me know which one is not correct and how to fix it
On January 1, 2018, Surreal Manufacturing issued 630 bonds, each with a face value of $1,000, a stated interest rate of 3 percent paid annually on December 31, and a maturity date of December 31, 2020. On the issue date, the market interest rate was 4 percent, so the total proceeds from the bond issue were $612,519. Surreal uses the effective-interest bond amortization method and adjusts for any rounding errors when recording interest in the final year. Required: 1. Prepare a bond amortization schedule. 2-5. Prepare the journal entries to record the bond issue, the interest payments on December 31, 2018 and 2019, the interest and face value payment on December 31, 2020 and the bond retirement Assume the bonds are retired on January 1, 2020, at a price of 101. Complete this question by entering your answers in the tabs below. Reg 1 Req 2 to 5 Prepare a bond amortization schedule. (Round your answers to the nearest whole dollar. Make sure that the Carrying value equals face value of the bond in the last period. Interest expense in the last period will result in the amount in Discount Amortized equaling Discount on Bonds Payable.) Changos During the Period Ending Bond Liability Balances Petlad Interest Discount Bonds Discount on Cash Paid Carrying Ended Expense Amortized Payable Bonds Payable Value 01/01/18 $ 630,000 $ 17.481 $ 612,519 12/31/18 24,501 18,900 5,601 630,000 11,654 618,346 12/31/19 24.501 18,900 5,601 630,000 5,827 624,173 12/31/20 24.501 18,900 5,601 630,000 630,000 0 Reg 2 to 3 > Prepare the journal entries to record the bond issue, the interest payments on December 31, 2018 and 2019, the interest and face value payment on December 31, 2020 and the bond retirement. Assume the bonds are retired on January 1, 2020, at a price of 101. (If no entry is required for a transaction/event, select "No Journal Entry Required in the first account field. Round your answers to the nearest whole dollar amount.) Show less View transaction list Journal entry worksheet