Chanti Limited Issued $ 200,000, 6%, 10-Year Bonds on December

Chanti Limited issued $ 200,000, 6%, 10-year bonds on December 31, 2021, for $ 190,000. Interest is payable semi-annually on June 30 and December 31. Chanti has a December 31 year end. Amortization for the first semi-annual interest period is $ 360.
Instructions
Prepare the appropriate journal entries on
a) December 31, 2021.
b) June 30, 2022.