Discount Amortization On the first day of the fiscal year, a company issues a $8,600,000, 11%, 9-year bond that pays semiannual interest of 5473,000 ($8,600,000 * 11% x V), receiving cash of $8,134,412. Journalize the first interest payment and the amortization of the related bond discount. Round to the nearest dollar. If an amount box does not require an entry, leave it blank. 8