Calculator On the first day of the fiscal year, a company issues a $346,000, 6%, 5-year bond that pays semiannual interest of $10,380 ($346,000 X 6% x 1/2), receiving cash of $325,200. Journalize the entry to record the first interest payment and the amortization of the related bond discount using the straight- line method. If an amount box does not require an entry, leave it blank