PLEASE ONLY HELP ME WITH THE ONES IN RED, that are incorrect. Im lost.

Problem 15-06A a-c

Saberhagen Company sold $3,500,000, 8%, 10-year bonds on January 1, 2020. The bonds were dated January 1, 2020 and pay interest annually on January 1. Saberhagen Company uses the straight-line method to amortize bond premium or discount.

Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for 2020, assuming that the bonds sold at 104. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Jan. 1, 2020 V Cash 3640,000 Premium on Bonds Payable 140,000 Bonds Payable 3,500,000 Jan. 1, 2020 Cash 3430000 Discount on Bonds Payable 70000 Bonds Payable 3500000 Your answer is partially correct. Try again. Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for 2020, assuming that the bonds are sold at 98. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Dec. 31, 2020 Interest Expense 266000 Premium on Bonds Payable 14000 Interest Payable 280000 Dec. 31, 2020 Interest Expense 287000 Discount on Bonds Payable 7000 Interest Payable 280000 Show balance sheet presentation for the bonds at December 31, 2020. (Enter account name only and do not provide descriptive information.) Saberhagen Company Balance Sheet (Partial) December 31, 2020 Premium Long-term Liabilities Discount on Bonds Payable 126000 Long-term Liabilities Bonds Payable 3500000 Add 126000 3626000 Premium on Bonds Payable Saberhagen Company Balance Sheet (Partial) December 31, 2020 Discount Click if you would like to Show Work for this question: Open Show Work