please show work/ calculations

3. Your company issues $10,000,000 in 4% bonds maturing in 10 years on January 1, Year 1. Interest will be paid annually on January 1. On the day the bonds are issued, the market rate was 3%, resulting in a bond price of $10,853,000. Prepare all of the journal entries to record issuance of these bonds and any end of year adjustments for Year 1. 1/1/X1 12/31/X1 4. Please record all of the necessary journal entries for Year 2. 1/1/X2 12/31/X2