Need help with #5

Homework 2 On June 30, Tower Company issues 8%, 20-year bonds payable with a face amount of $100,000. The bonds are issued at 95 (this is great to given the 95% number instead of having to use the tables to arrive at the issue/sales price) and require interest payments on June 30 and Dec. 31. Requirement 1: Journalize the issuance of the bonds on June 30. (include a description) General Journal June Account Name Debit Credit 30 Cash 95,000 5,000 Bonds Payable 100,000 K Face Issued bonds at a discount Discount: on Bonds Payable Requirement 2: Journalize the semiannual interest payment and amortization of the bond discount on December 31. (include a description) General Journal De Account Name Debit Credit 31 Interest Expense- 4,125 15. Cash Discount on bond Payables Discount on Bond Payment June 30