please help me with the first two questions

Entries for issuing Bonds and Amortizing Premium by Straight-Une Method Smiley Corporation wholesales repair products to equipment manufacturers. On April 1, 2071, Smiley issued $3,300,000 of 4-year, 8% bonds at a market effective) interest rate of 7%, receiving cash of $3,413,418. Interest is payable semiannually on April 1 and October 1, a. Journalize the entry to record the issuance of bonds on April 1, 2011. If an amount box does not require an entry, leave it blank. Cash 3,413,418 Premium on Bonds Payable 113,418 Bonds Payable 3,300,000 Feedback b. Journalize the entry to record the first interest payment on October 1, 2011, and amortization of bond premium for six months, using the straight line method. Round to the nearest dollar. If an amount box does not require an entry, leave it blank Interest Expense Premium on Bonds Payable 88 Cash Present Value of Bonds Payable; Premium Moss Co. Issued $350,000 of four-year, 12% bonds, with interest payable semiannually, at a market (effective) Interest rate of 11%. Determine the present value of the bonds payable, using the present value tables in Exhibit 5 and exhibit 7. Round to the nearest dollar