Need help with the paying interest amount.

Bonds Payable Transactions Beaufort Vaults Corporation produces and sells burial vaults. On July 1, 2043, Beaufort Vaults Corporation issued $25,000,000 of 10-year, 8% bonds at par. Interest on the bonds is payable semiannually on December 31 and June 30. The fiscal year of the company is the calendar year. Indicate the effects on net assets and EPS of each of the following: 1. Issuing the bonds payable on July 1, 2013. 2. Paying interest on December 31, 20Y3. 3. Paying the face value of the bonds at maturity. Solvency Metric Profitability Metric Net Assets Earnings per Share Issuing bonds payable No effect No effect Paying interest Decrease Paying face value at maturity No effect No effect