EE 14-5 On the first day of the fiscal year, a company issues a $5,300,000,8%, five-year bond that pays semiannual interest of $212,000($5,300,0008%1/2), receiving cash of $5,520,390. Journalize the bond issuance. Obj. 3 EE 14-6 Using the bond from Practice Exercise 14-5B, journalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar. EE 14-5 On the first day of the fiscal year, a company issues a $5,300,000,8%, five-year bond that pays semiannual interest of $212,000($5,300,0008%1/2), receiving cash of $5,520,390. Journalize the bond issuance. Obj. 3 EE 14-6 Using the bond from Practice Exercise 14-5B, journalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar