I just can't seem to figure this question out.

Issuing bonds at a discount On the first day of the fiscal year, a company issues a $2,500,000,8%,5-year bond that pays semiannual interest of $100,000 ( $2,500,0008%. 1/2), receiving cash of $2,300,000. Journalize the bond issuance. If an amount box does not require an entry, leave it blank: Feedback T Check My work Bonds Payable is always recorded at face value. Any difference in issue price is reflected in a premium or discount account