Discount Amortization

On the first day of the fiscal year, a company issues a $3,000,000, 11%, five-year bond that pays semiannual interest of $165,000 ($3,000,000 11% ), receiving cash of $2,889,599. 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. I just need to know where to DR or CR the interest expense and discount on bonds payable.