a On the first day of the fiscal year, company issues a $421,000, 6%, 10-year bond that pays semiannual interest of $12,630 (5421,000 x 6% x 1/2), receiving cash of $442,100. Journalize the entry for the first interest payment and amortization of premium using the straight line method. Tr an amount box does not require an entry, leave it blank. Interest Expense Discount on Bonds Payable Cash A $530,000 bond issue on which there is an unamortized discount of $44,000 is redeemed for $467,000. Journalize the redemption of the bonds. If an amount box does not require an entry, leave it blank. On the first day of the Tiscal year, a company issues an $625,000,6%, 5-year bond that pays semiannual interest of $18,750 (5625,000 x 6% * 1/2) receiving cash or $587,500. Journalize the entry for the first interest payment and the amortization of the related bond discount using the straight-line method. Tran amount box does not require an entry, leave it blank. On the first day of the fiscal year, a company issues a $960,000, 10%, 5-year bond that pays semiannual interest of $48,000 (5960,000 x 10% x 1/2). receiving cash of $884,171, Journalize the entry for the issuance of the bonds. If an amount box does not require an entry, leave it blank