Issuing bonds at a discount

On the first day of the fiscal year, a company issues a $$2,600,000,9\%,6-$year bond that pays semiannual interest of $$117,000($ $$2,600,000$

$9\%\frac{1}{2},$ receiving cash of $$2,375,919.$

Journalize the bond issuance. If an amount box does not require an entry, leave it blank.