Hey would anyone be willing to help me put with this question on my final?

thanks!

On the first day of the fiscal year, a company issues a 5434,000, 10%, 10 year bond that pays semiannual interest of $21,700 (5434,000 X 10% 1/2 receiving cash of $455,700. Journalize the entry for the first interest payment and amortization of premium using the straight-line method If an amount box does not require an entry, leave it blank