what am I doing wrong

Grocery Corporation received $315,982 for 10.00 percent bonds issued on January 1, 2018, at a market interest rate of 7.00 percent. The bonds had a total face value of $261,000, stated that interest would be paid each December 31, and stated that they mature in 10 years. Assume Grocery Corporation uses the straight-line method to amortize the bond premium. Required: 1. & 2. Prepare the required journal entries to record the bond issuance and the first interest payment on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required in the first account field. Round your answers to the nearest whole dollar.) Answer is complete but not entirely correct. No Date General Journal Debit 1 Credit January 01 315,982 Cash Bonds Payable Premium on Bonds Payable 261,000 54,982 2 December 31 Interest Expense Premium on Bonds Payable Cash 22,119 X 3,981 X 26,100