please help on what i got wrong

! Required information [The following information applies to the questions displayed below.] On January 1, Year 1, a company issues $400,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 9%, the bonds will issue at $367,422. Required: 1. Complete the first three rows of an amortization table. (Round your intermediate and final answers to the nearest whole dollar.) X Answer is complete but not entirely correct. Date Cash Paid Interest Expense Change in Carrying Value Carrying Value 1/1/Year 1 $ 367,422 367,956 $ 16,000 $ 16,534 $ 534 6/30/Year 1 12/31/Year 1 16,000 16,558 558 322,449 x ! Required information [The following information applies to the questions displayed below.) On January 1, Year 1, a company issues $400,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 9%, the bonds will issue at $367,422. 2. Record the bond issue on January 1, Year 1, and the first two semiannual interest payments on June 30, Year 1, and December 31, Year 1. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your intermediate and final answers to the nearest whole dollar.) X Answer is not complete. No Date General Journal Debit Credit 1 January 01 Cash 515,708 Bonds Payable Premium on Bonds Payable 480,000 35,708 X 2 June 30 Interest Expense Premium on Bonds Payable Interest Payable 15,471 X 1,329 X 16,800 3 December 31 Interest Expense Premium on Bonds Payable Interest Payable 15,431 X 1,369 X 16,800