Please help me solve the above question, and show work so i can follow along and learn. thank you!!

On October 1, 2017 Crane Company issued 5%, 10- year bonds withh a face value of $8040000 at 104. Interest is paid on October 1 and April 1, with any premiums or discounts amortized on a straight-line basis. The entry to record the issuance of the bonds would include a credit of $321600 to Premium on Bonds Payable. credit of $201000 to Interest Payable. credit of $7718400 to Bonds Payable. debit of $321600 to Discount on Bonds Payable