Answer:
Amount = Maturity/(1+risk rate)⁴
Amount = $100,000/(1+0.12)⁴
Amount = $63,552 (Approx)
Interest payable = $63,552 x 0.12
Interest payable = $7,626 (Approx)
Interest payable (2nd period) = ($63,552+$7,626) x 0.12 
Interest payable (2nd period) = $8,541 (Approx)
Explanation:
                             JOURNAL ENTRY
                                 BOOKS OF (.....)
Date          Account title         Debit   Credit
        Cash a/c                   Dr    $63,552  
                   To Bonds payable a/c    $63,552
1st-period    
              Bond Interest a/c       Dr   $7,626
          To Bonds payable a/c                  $7,626
2nd-period  
              Bond Interest a/c       Dr   $8,541
          To Bonds payable a/c                  $8,541