Discount Amortization

On the first day of the fiscal year, a company issues a $5,500,000, 10%, 6-year bond that pays semiannual interest of $275,000 ($5,500,000 10% ), receiving cash of $4,826,906.

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.

	Interest Expense
	Discount on Bonds Payable
	Cash

Can someone show me how to do this? I am lost!