Open Question: Accounting problem-how would I go about solving this?

On August 1, Clayton Co. issued $1,300,000 of 20-year, 9% bonds, dated August 1, for $1,225,000. Interest is payable semiannually on February 1 and August 1. Present the entries to record the following transactions for the current year: (a)Issuance of the bonds. (b)Accrual of interest and amortization of bond discount for the year, on December 31, using the straight-line method.