eBook Show Me How Issuing Bonds at a premium On the first day of the fiscal year, a company issues a $8,200,000, 9%, 9-year bond that pays semiannual interest of $328,000 (58,200,000 x 34 ), receiving cash of $9,327,789. Joumalize the bond issuance. If an amount box does not require an entry, leave it blank Cash 328,000 Discount on Bonds Payable 62,6349 Interest Payable