With steps please! Or calculations

On January 1, 1998, the market interest rate is 15%. Friedman Software, Inc. issues $ 300,000 of 18%, 5-year bonds payable. The bonds pay interest on April 30, August 31, and December 31 (3 times a year) Friedman uses the Straight-Line-interest method for the amortization of the bond. Required: 1. 2. Record the issuance of the bonds on January 1, 1998 Record the first 3 interest payment