Please help me finish this problem, I'm stuck.

P Company acquired the assets and assumed the liabilities of S Company on January 1, 2013, for $510,000 when S Company's balance sheet was as follows:

Cash $96,000

Receivables 55,200

Inventory 110,400

Land 169,200

Plant and equipment (net) 466,800

Total $897,600

Accounts Payable $44,400

Bonds payable, 10%, due 12/31/2018, Par 480,000

Common stock, $2 par value 120,000

Retained earnings 253,200

Total $897,600

Fair values of S Company's assets and liabilities were equal to their book values except for the following:

1. Inventory has a fair value of $126,000.

2. Land has a fair value of $198,000.

3 The bonds pay interest semiannually on June 30 and December 31. The current yield rate on bonds of similar risk is 8%.

Required:

Prepare the journal entry on P Company's books to record the acquisition of the assets and assumption of the liabilities of S Company.

This is what I have so far: I've managed to complete most of the entries, but I'm stuck on premium on bonds payable. Can someone please explain to me how to calculate it? I know that there are 12 periods and 4% rate, and that the Present Value table is used, but I just can't seem to piece it together correctly.