please help solve for the red boxes

Instructions Chart of Accounts General Journal Present Value Tables Instructions On January 1, 2016, Knorr Corporation issued $1,400,000 of 7%, 5-year bonds dated January 1, 2016. The bonds pay interest annually on December 31. The bonds were issued to yield 8%. Bond issue costs associated with the bonds totaled $21,540.76. Required: Prepare the journal entries to record the following: January 1, 2016 December 31, 2016 December 31, 2016 Sold the bonds at an effective rate of 8% First interest payment using the effective interest method Amortization of bond issue costs using the straight-lino method Second interest payment using the effective interest method Amortization of bond issue costs using the straight-line method December 31, 2017 December 31, 2017 Shaded Cou January 1, 2016 Sold the bonds at an effective rate of 8% December 31, 2016 December 31, 2016 First interest payment using the effective interest method Amortization of bond issuo costs using the straight-line method Second interest payment using the effective interest method Amortization of bond issue costs using the straight-line method December 31, 2017 December 31, 2017 How does grading work? PAGE 2016 PAGE 2017 GENERAL JOURNAL Score: 181/193 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 Jan. 1 Cash 1,344,102.06 55,897.94 2 3 Discount on Bonds Payable Bonds Payable Deferred Bond Issue Costs 1,400,000.00 4 Jan. 1 21,540.76 5 Cash 21.540.76 6 Dec. 31 108,290.42 Interest Expense Discount on Bonds Payable 7 9,528.16 98,000.00 1 Cash Dec 31 Interest Expense 4,308.15 10 Deferred Bond Issue Costs 4,308.15 k My Work