recording entries for HTM debt securities - straight-line method

these are the options for the journal entries

help please

On July 1 of the current year, West Company purchased for cash, 8, $10,000 bonds of North Corporation to yield 10%. The bonds pay 9% interest, payable on a semiannual basis each July 1 and January 1, and mature in three years on July 1. The bonds are classified as held-to-maturity securities. The annual reporting period ends December 31. Assume the straight-line interest method of amortization of any discount or premium. Amortization Schedule Journal Entries in Year 1 Financial Statement Presentation Journal Entries in Year 2 a. Prepare a bond amortization schedule for the current year and the following year using the straight-line interest method. Note: Round each amount entered into the schedule below to the nearest whole dollar. Date Stated Interest Jul. 1, Year 1 Jan. 1, Year 2 $ Jul. 1, Year 2 Market Discount Bond Interest Amortization Amortized Cost $ 77,970 7,022 * $ 180 x 78,269 x 7,875 x 381 x 78,582 x $ 3,600 3,600 Check Amortization Schedule Journal Entries in Year 1 Financial Statement Presentation Journal Entries in Year 2 b. Record the entry for the purchase of the bonds by West Company on July 1. Date Account Name Jul. 1, Year 1 Investment in HTM Securities Cash To record investment purchase. Debit 77,970 0 Credit 0 77,970 c. Record the adjusting entry by West Company on December 31. The fair value of the bonds at December 31 was $81,000. > Date Account Name Dec. 31, Year 1 Cash Interest Receivable Investment in HTM Securities To record year end adjusting entry. Debit 7,290 3,600 Credit 0x 0 7,290 x