Please provide how you to make all the calculations in specially for the interest on June 1.

Prepare the necessary journal entries to record the following transactions relating to the issuance of bonds by Pitts (30.: March 1 Issued $4,000,000 face value Pitts Co. second mortgage, 8% bonds for $4,360,800, including accrued interest. Interest is payable semiannually on December 1 and June 1 with the bonds maturing 10 years from this past December 1. The bonds are callable at 102. June 1 Paid semiannual interest on Pitts Co. bonds. (Use straight-line amortization of any premium or discount.) December 1 Paid semiannual interest on Pitts Co. bonds and purchased $2,000,000 face value bonds at the call price specied in the provisions of the bond indenture