Please help me understand this, I really need to see the work behind it!

1. Present entries to record the selected transactions described below: (a) (b) (c) Issued $3,250,000 of 10-year, 8% bonds at 97. Amortized bond discount for a full year, using the straight-line method. Called bonds at 98. The bonds were carried at $3,175,500 at the time of the redemption