I found certain information for this bracket but need help with the math portion.

Grocery Corporation received $321,703 for 11.50 percent bonds issued on January 11 2D15, at a market interest rate of 3.51] percent. The bonds had a total face value of HEBREW], stated that interest would be paid each December 31, and stated that they mature in 1D years. Required: Complete the following table for each account by indicating {a} whether it is reported on the Balance Sheet [BIS] or Income Statement {HS}; {b} the dollar amount by which the account increases, decreases, or does not change {[1} when Grocery Corporation issued the bonds; and {c} the direction of change in the account ncrease, decrease, or no change] when Grocery Corporation records the interest payment on December 31. mmmm-mme __ mmmmmmmmmmmmm :__ __ m m mam-mm