Barry Bonds Corp. issued on January 1, 2009, $15,000,000 of 12%, 15-year bonds when the effective rate

Question:

Barry Bonds Corp. issued on January 1, 2009, $15,000,000 of 12%, 15-year bonds when the effective rate of interest was 14%. Interest on the bonds is to be paid semi-annually.
REQUIRED:
1. Prepare the journal entry to record the issuance of the bond.
2. Prepare the journal entry to record the 1st and 2nd semi-annual interest payments and amortization of the bond discount/premium using the straight-line method.