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Discount Amortization On the first day of the fiscal year, a company issues a $3,000,000,11%, five-year bond that pays semiannual interest of $165,000($3,000,00011%. ), recelving cash of $2,889,599. Journalize the first interest payment and the amortization of the related bond discount. Round to the nearest dollar. If an amount box does not require an entry, leave it blank