(33,34) can you please help me answer this correctly. would you be able to show your work so i understand it please.

On the first day of the fiscal year, a company issues an $613,000, 10%, 5-year bond that pays semiannual interest of $30,650 ($613,000 x 10 % x 1/2). receiving cash of $576,200. Journalize the entry to record the first interest payment and the amortization of the related bond discount using the straight-line method. If an amount box does not require an entry, leave it blank. On the first day of the fiscal year, a company issues a $940,000, 10%, 5-year bond that pays semiannual interest of $47,000 ($940,000 x 10 % * 1/2), receiving cash of $884,176. Journalize the entry to record the issuance of the bonds. If an amount box does not require an entry, leave it blank