What is the adjusting journal entry for this? What is the T - account?

9. Your company issued 1,000, 3.8% bonds (face value of each bond is $1,000) at 101.8250 on July 1st, 2019. The bonds are due on July 1, 2024, with interest payable each January 1 and July 1. The market rate at the time of the bond issuance was 3.4%. Use the effective-interest method to calculate both the interest expense and the amortization of the bond discount when each interest payment is made.

[Adjusting Entry Required]