$2,820,190. Journalize the bond issuance. If an amount box does not require an entry, leave it blank

On the first day of the fiscal year, a company issues a $3,200,000, 6%, 5-year bond that pays semiannual interest of $96,000 ($3,200,000 x 6% x 1/2), receiving cash of $2,820,190. Journalize the bond issuance. If an amount box does not require an entry, leave it blank. Premium on Bonds Pa able x