Issuing bonds at a discount

On the first day of the fiscal year, a company issues a $$6,700,000,8\%,9-$year bond that pays semiannual interest of $$268,000($$$6,700,0008\%\frac{1}{2}),$ receiving

cash of $$6,292,639.$

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