eBOOK Show Me How Calculator Issuing Bonds at a Discount On the first day of the fiscal year, a company issues a $3,500,000, 6% five-year bond that pays semiannual interest of $105,000 ($3,500,000 * 6% x V), receiving cash of $3,350,000 Journalize the bond issuance. If an amount box does not require an entry, leave it blank