Need help on these 4 problems. Would appreciate it! Thanks

Bonds Payable (straight-line amortization Circle Inc. issued $20,000 maturity value of bonds payable for $19,337 cash on January 1st, 2008. The bonds had a stated rate of 14%, but the market rate was 16%. Interest is paid semi-annually and the bonds are due in two years. Circle uses the straight-line method of amortization. Required: 1) Are these bonds issued at a discount or premium? 2) Journalize Circle's isuance of the bonds on January P 2008 General Jourmal Accounts Debit Credit Date