i need help with the partial balance sheet please :)

Problem 10-8A (Part Level Submission) Fong Corporation sold $2,000,000, 796, 5-year bonds on January 1, 2017. The bonds were dated January 1, 2017, and pay interest on January 1 . Fong Corporation uses the straight-line method amortize bond premium or discount. (a) Your answer is correct Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for 2017, assuming that the bonds sold at 102. (Credit account titles are automaticall indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 1 Cash 2040000 Bonds Payable 2000000 Premium on Bonds Payable 40000 Dec. 31 Interest Expense 132000 Premium on Bonds Payable 8000 Interest Payable 140000