question on 1st prob: How much is the amortization of the computer software in 2021?

1st question on 2nd prob: What is the amount of discount amortization that Jim should report on September 1, 2018, the first semi-annual interest payment date?

2nd question on 2nd prob:What is the loss on retirement of bonds?

Jim Company issued P4,000,000 of 8.5%, five-year bonds on March 1, 2018. Interest payment dates are March 1 and September 1. With a market interest rate of 9%, the bonds were sold for P3,926,000. Jim retired all the bonds on September 30, 2021 at 101 plus accrued interest when the carrying amount was P3,981,001