Hi can you please explain the steps I am having trouble with these problems th

Hi can you please explain the steps I am having trouble with these problems thanks!

1)Sielert Corporation borrowed $600000 from National Bank on May 31 2011. The three-year 7% note required annual payments of $228630 beginning May 31
2012. Interest expense for the year ended December 31 2011 was?

$0.

$24500.

$28000.

$42000.

Downs Company issued $800000 of 8% 5-year bonds at 106 which pays interest annually. Assuming straight-line amortization what is the total
interest cost of the bonds?

$272000

$224000

$368000

$320000

Winrow Company received proceeds of $377000 on 10-year 8% bonds issued on January 1 2011. The bonds had a face value of $400000 pay
interest annually on December 31st and have a call price of 101. Winrow uses the straight-line method of amortization. What is the carrying
value of the bonds on January 1 2013?

$400000

$381600

$395400

$379300