For part B what did I do wrong (the two red boxes)

Exercise 10-20 (Part Level Submission) Whispering Winds Corp. issued $440,000, 9%, 20-year bonds on January 1, 2019, at 103. Interest is payable annually on January 1. Whispering Winds uses straight-line amortization for bond premium or discount. (a) Your answer is correct. Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1 Cash Bonds Payable IL 440,000 Premium on Bonds Payable 13200 Click if you would like to Show Work for this question: Open Show Work SHOW LIST OF ACCOUNTS SHOW SOLUTION SHOW ANSWER LINK TO TEXT VIDEO: SIMILAR EXERCISE Attempts: 1 of 3 used (b) Your answer is partially correct. Try again. Prepare the journal entry to record the accrual of interest and the premium amortization on December 31, 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Interest Expense 39,160 Premium on Bonds Payable Interest Payable 39,600 Click if you would like to Show Work for this question: Open Show Work