Please help me calculate the two problems that were incorrect, I had 36,000 and 360,000 but they were both wrong. I need to see the detail in how to do it..

Pruitt Corporation issued 3,000, 8%, 5-year, $1,000 bonds dated January 1, 2008, at 100.




Correct.

Prepare the journal entry to record the sale of these bonds on January 1, 2008.
Date Description/Account Debit Credit
Jan. 1 Cash 3,000,000
Bonds payable 3,000,000







Incorrect.

Prepare the journal entry to record the first interest payment on July 1, 2008 (interest payable semiannually), assuming no previous accrual of interest.
Date Description/Account Debit Credit
July 1 Bond interest expense
Cash







Incorrect.

Prepare the adjusting journal entry on December 31, 2008, to record interest expense.
Date Description/Account Debit Credit
Dec. 31 Bond interest expense
Bond interest payable

The 36 is coming from 8% with decimals in different places. But that's for one year. The interest is being paid semi-annually.