Schedule of interest expense - How to get these numbers

Schedule of Interest Expense and Bond Premium Amortization Effective Interest Method 12% Bonds Sold to Yield 10% Debit Debit Carrying Credit Interest Bond Amount of Date Cash Expense Payable Bonds 1/1/20 $860,652 1/1/21 $96,000 $86,065 $ 9,935 850,717 1/1/22 96,000 85,072 10,928 839,789 1/1/23 96,000 83,979 12,021 827,768