es raise * O On the first day of the fiscal year, a company issues an $582,000, 9%, 5-year bond that pays semiannual interest of $26,190 ($582,000 9% x 1/2), receiving cash of $547,100. Joumalize the entry to record the first interest payment and the amortization of the related bond discount using the straight-line method. If an amount box does not require an entry, leave it blank