Help with homwork

Winterbank Productions issues $4 million of 6-year, 8 percent bonds on January 1, 2013. Interest is payable on July 1 and January 1, and financial statements
are prepared on December 31. Winterbank uses the straight-line amortization method.

a. Prepare the journal entries for 2013, assuming the bonds were issued at 98.

b. Prepare the journal entries for 2013, assuming the bonds were issued at 104