what am i doing wrong and what do i have correct ? please explain

Exercise 10-17A Straight-line amortization of a bond premium LO 10-5 Stuart Company issued bonds with a $165,000 face value on January 1, Year 1. The bonds had a 6 percent stated rate of interest and a five-year term. Interest is paid in cash annually, beginning December 31, Year 1. The bonds were issued at 103. The straight-line method is used for amortization Required a. Use a financial statements model like the one shown next to demonstrate how (1) the January 1, Year 1, bond issue and (2) the December 31, Year 1, recognition of interest expense, including the amortization of the premium and the cash payment, affect the company's financial statements. Use + for increase or - for decrease. (In the Cash Flow column, use the initials OA to designate operating activity, IA for investing activity, and FA for financing activity, Columns for events that have no effect on any of the elements should be left blank.) (Note: Not all cells will require an input.) Effect of Transactions on Financial Statements Balance Sheet Income Statement Stockholders Liabilities Revenue Expense Not Income Equity Event No. Assets Statement of Cash Flow FA 1 + FA 25