On January 1, 2021, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $470,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year.
If the market interest rate is 7%, the bonds will issue at $513,221. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021.
(Round your answers to the nearest dollar amount.)
This is what I have so far:

1 January 01, 2021 Cash 513,221 (Debit)
Premium on Bonds Payable 43,221 (Credit)
Bonds Payable 470,000 (Credit)
2 June 30, 2021 Interest Expense 17,963 (Debit)
Premium on Bonds Payable 837 (Debit)
Cash 18,800 (Credit)
3 December 31, 2021 Interest Expense 17,933 (Debit)
Premium on Bonds Payable 867 (Debit)
Cash 18,800 (Credit)

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En major recording acts are able to play at the stadium. if the average profit margin for a concert is $175,000, how much would the stadium clear for all of these events combined?

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