step by step, please

On January 1, Blue Corp. issued $6,000,000 par value, 6%, bonds for $6,132,000. Interest is paid out semiannually every June 30 and December 31. The term of the bonds is 5 years. The journal entry to record the first semiannual interest payment will debit interest expense for: 5 $166800 166800 166,800 $166,800