Answer:
(A)Balance sheet
Bonds at September 30th 
Bonds Payable      168,000,000
Discount on Bonds  (20,152,000)
Interest Payable       12,600,000
Net                          160,448,000
(B) Income Statment
Interest Expense 13,248,000
(C)Cash Flow Statment
Financing 
Cash generate for Bonds issued 147,200,000
Explanation:
Jan 1st, 2018 168,000,000 face value
Issed at 147.2M for an effective rate of 12%
Discount of 20.8M
Bonds at September 30th
<em>accrued interest expense:</em> 147,200,000 x 12% x 9/12 = 13,248,000
<em>interest payable: </em>168,000,000 x 10% x 9/12 = 12,600,000
<em>amortization of Discount:</em> 648,000