Part 2 is complete, but I need help with the other sections please!

Ike issues $260,000 of 9%, three-year bonds dated January 1, 2015, that pay interest semiannually on June 30 and December 31. They are issued at $266,811. Their market rate is 8% at the issue date.

1. Prepare the January 1, 2015, journal entry to record the bonds' issuance.

2. Complete the below table to calculate the total bond interest expense to be recognized over the bonds' life.

Total bond interest expense over life of bonds:
Amount repaid:
6	payments of	$11,700	$70,200
Par value at maturity			260,000
Total repaid			330,200
Less amount borrowed			266,811
Total bond interest expense			$63,389

3. Prepare an effective interest amortization table for the bonds' first two years. (Enter all amounts positive values.)

Semiannual Interest Period-End	Cash Interest Paid	Bond Interest Expense	Premium Amortization	Unamortized Premium	Carrying Value
01/01/2015
06/30/2015
12/31/2015
06/30/2016
12/31/2016

4. Prepare the journal entries to record the first two interest payments.

5. Prepare the journal entry to record the bonds' retirement on January 1, 2017, at 98.