Dec. 31 Paid the semiannual interest on the bonds

Interest ExpenseDT
Premium on Bonds Payable DT
Cash CT

How do I calculate the amounts

Dec. 31 Recorded bond premium amortization of $110,409 which was determined by using the straight line method.

Interest Expense DT
Premiums on bonds payableDT
CAsh CT

Closed the interest expense
Income summary DT
Interest Expense CT

Help me calculate the amounts for interest for bonds payable