The first picture is the question and the second one is the answer format if that helps. Thanks

Problem 1: Kapral Company sold $1,000,000, five-year, 5% bonds on January 1, 2020 at 98. The bonds pay annual interest on January 1. The company uses straight-line amortization. Instructions: Complete a bond amortization schedule for 2021 and 2022. Prepare all journal entries for: (a) 2020 and 2021. (b) The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded. Problem 1 Kapral Co. General Journal Date Accounts DR CR Straight-Line Amort: Discount Bond Unamort Period Int Pay Discount Int Exp Discount Bond CV $ 20,000 $980,000 2020 $ 50,000 $4,000 $ 54,000 $ 16,000 $984,000 2021 $50,000 $4,000 $ 54,000 $ 12,000 $988,000