On October 1, 2005, Brock, Inc. issued 200 of its 10%, $1,000 bonds at 101 plus accrued interest. The bonds are dated July 1, 2005, and mature on July 1, 2015. Interest is payable semiannually on January 1 and July 1.

The answer is $207,000 I try to do it,but I don't get it right. I use 200*5%*1000*101, did not coming out right.

I have posted in great detail about how this works over here:
https://www.askmehelpdesk.com/finance-accounting/bond-issuance-460129.html

It will do you much more good to post one problem and learn how to do that problem, then try to attempt problems like it. I would suggest that you read that other thread and then come back to this problem and see if you can solve it.

You sure