f. 60,000-s000S0005s 9. 0000 25. On the first day of the fiscal year, a company issues a $500,000, 8 % , 10- year bond that pays semiannual interest of $20,000 ($500,000 x 8% x 1/2), receiving cash of $520,000. Journalize the entry to record the first interest payment and amortization of premium using the straight-line method.and the sale of the bonds@ 99 after the first interest payment