I am stuck on this problem and need help please. thank you!

Exercise 10-19 LRNA Company issued $302,200, 14%, 10-year bonds on January 1, 2015, for $318,850. This price resulted in an effective-interest rate of 13% on the bonds. Interest is payable semiannually on July 1 and January 1. LRNA uses the effective-interest method to amortize bond premium or discount. Prepare the journal entry to record the issuance of the bonds. (Round answers to 0 decimal places, e.g. 15,250. Credit account titles are automatically indented when amount is entered. Do not lndent manually.) Date Account Tides and Explanation Debit Credit Jan. 1 Prepare the journal entry to record the payment of interest and the premium amortization on July 1, 2015, assuming that interest was not accrued on June 30. (Round answers to 0 decimal places, e.y. 15,250. Credit account titles are automatically indented when amount is entered. Do not lndent manually.) Date Account Tides and Explanation Debit Credit July 1 Prepare the journal entry to record the accrual of interest and the premium amortization on December 31, 2015. (Round answers to 0 decimal places, e.g. 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31