Does anyone understand how to do this?

Entries for Issuing Bonds and Amortizing Premium by Straight-Line Method semiannually on April 1 and October 1. a. Journalize the entry to record the issuance of bonds on April 1, 20Y1. If an amount box does not require an entry, leave it blank. Feedback V Check My Work Bonds Payable is always recorded at face value. Any difference in issue price is reflected in a premium or discount account. The straight-line method of amortization provides equal amounts of amortization over the life of the bond. blank. Feedback Vheck My Work Bonds Payable is always recorded at face value. Any difference in issue price is reflected in a premium or discount account. The straight-line method of amortization provides equal amounts of amortization over the life of the bond. c. Why was the company able to issue the bonds for $9,512,032 rather than for the face amount of $8,900,000 ? The market rate of interest is the contract rate of interest