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On the first day of the fiscal year, a company issues a $1,000,000,8%, five-year bond that pays semiannual interest of $40,000($1,000,0008%1/2), receiving cash of $951,590. Journalize the first interest payment and the amortization of the related bond discount. Round to the nearest dollar. Refer to the Chart of Accounts for exact wording of account titles. Journalize the first interest payment and the amortization of the related bond discount on June 30 . Round to the nearest dollar. Refer to the Chart of Accounts for exact wording of account titles. CHART OF ACCOUNTS General Ledger \begin{tabular}{ll} LIABILITIES & 535 Rent \\ 210 Accounts Payable & 536 Insur \\ 221 Salaries Payable & 537 Offic \\ 231 Sales Tax Payable & 541 Bad \\ 232 Interest Payable & 562 Dep \\ 241 Notes Payable & 590 Misc \\ 251 Bonds Payable & 710 Inter \\ 252 Discount on Bonds Payable & 711 Loss \\ 253 Premium on Bonds Payable & \\ \hline 311 Common Stock & \\ 312 Paid-In Capital in Excess of Par-Common Stock & \\ 315 Treasury Stock & \\ 321 Preferred Stock & \\ 322 Paid-In Capital in Excess of Par-Preferred Stock & \\ 331 Paid-In Capital from Sale of Treasury Stock \\ 340 Retained Earnings \\ 351 Cash Dividends & \end{tabular}