Bond Interest Expense Formula Is Anybody Know About Accounting? Bond Interest Expense?

Is anybody know about Accounting? Bond Interest Expense? - bond interest expense formula

Hello, I have trouble understanding how this table ...

issued [a corporate bond of U.S. $ 100,000, runs in 10 yrs.this interest rates at the end of each year to an annual rate of 5%.
This link is sold at a price of $ 92,641.
As reported, b interest straight until the end of the first year under the amortization?]

I calculate interest
[100,000 * 0.05 = 5000]
but,
I do not know how to calculate interest expense.

I know the answer, and the formula
[5000 + (7359/10)]
But I do not know where and how I can get [7359].

If you know how to calculate
Please help me!

Thanks