Answer:
Bond issue:
Dr cash                               $624,240.00 
Cr bonds payable                                                                       $612,000
Cr premium on bonds payable($624,240.00-$612,000)      $ 12,240
On 30 June:
Dr Interest expense                         $30,495.68  
Dr premium on bonds payable              $104.32  
Cr cash                                                                       $30,600
On 31 December :
Dr interest                                                                        $ 30,490.59  
Dr premium on bonds payable($30,600-$30,490.59)  $109.41
Cr interest payable                                                                             $30,600
Explanation:
The cash proceeds from the bond issuance is 102% of the face value of $612,000 i.e $ 624,240.00 (102%*$612,000)
The interest payment on 30 June=$612,000*10%*6/12=$30,600.00  
The interest expense on 30 June=$ 624,240.00*9.7705%*6/12=$30,495.68 
amortization of premium=$30,600.00-$ 30,495.68=$104.32  
Carrying value of bond at 30 June=$ 624,240.00+$30,495.68 -$30,600=$624,135.68  
Interest expense on 31 December=$ 624,135.688*9.7705%*6/12=$30,490.59