I need explanation on a and how to do part b. Thanks!

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"Problem 8-2 (Part Level Submission) MY: 1. Penger- TACCHI 1--Layol The Wawrec-1, AY Ntans alyst "An Oltatemehe AAY1 nella a). ICH) -- ;Li III 4.1 it , .. . ip.i- : ... -- H'. II HKI Propertrah Yuchthydemy-beamtetea ner alt helemher "il. 23 si - Il Thriller HEX OCH 11. , ci .. (If u crnLXIUS Jeres in Arly. Libilitica ur Sloxklukka'Equity. Pluce puliveig 'ur pr.) in rume of DIL WIL Wilored for the puricular Amt, livliliy ur Equity itewww ww ruce.) I ixhites Stekhnider' rury Retained Earnings Casis - Bonds. Pay. I Interest Pay. I Comhion Stock Reversuc Expolise Dlvideild PH .. 45 15 Il "I . T-1120 5 3 JAH 0 10 Il-X-II- dicu. I. 220 . 15 15 15 | Inn It Attempts: 2 of 2 used *) SIIIII.CPISCI... u bude parle di 1.1. -r-LI. D. 3. 2015. PRONGHORN CORP. Elence Wheet Partal ALLIL 2 uwed 12.02.12 JAMS 1...... *Problem 8-2 (Part Level Submission) On October 1, 2016, Pronghorn Corp. issued 5864,000, 8%, 10-year bonds at face value. The bonds were dated October 1, 2016, and pay interest annually on October 1. Financial statements are prepared annually on December 31. *(a), (c)-(d) Your answer is partially correct. Try again. (a) Prepare a tabular summary to record the issuance of the bonds and the adjustments to record the accrual of interest on December 31, 2016. (6) Prepare a tabular summary to record the payment of interest on October 1, 2017. (d) Prepare a tabular summary to record redemption of the bonds on October 1, 2026, their maturity date. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Stockholders' Equity Retained Earnings Bonds. Cash Interest Common + Revenue - Expense - Dividend Pay. Pay. Stock (a) Oct 1, 2016 s1864,000 $1864,000 Dec. 31, 2016 ' 17,280 Interest expense x (c) Oct. 1, 2017 -86,400 17,280 -69,120 Interest expense (d) Oct. 1, 2026 864,000 -864,000 w 4 + -17,280 Attempts: 2 of 2 used *(b) Show the balance sheet presentation of bonds payable and bond interest payable on December 31, 2016. PRONGHORN CORP. Balance Sheet (Partial) S