Sandhill Company issued $670,000 of 5 yr, 6% bonds at 96 on January 1, 2022. The bonds pay interest annually.

a. Prepare the journal entry to record the issuance of the bonds.

1. Cash $643200 debit

2. Discount on bonds payable $26800 debit

3. Bonds payable. $670000 credit

b. Compute the total cost of borrowing for these bonds. (Show all calculations) ???

c. Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 103.

1. Cash $690100 debit

2. Bonds Payable. $670000 credit

3. Premium on bonds payable $20100 credit

d. Compute the total cost of borrowing for these bonds, assuming the bonds were issued at 103. (Show all calculations) ???

I need help with #b and #d. Someone just attempted it, it was incorrect. Second time posting the same question.