Issuing Bonds at a Discount On the first day of the fiscal year, a company issues a $5,100,000, 9%, 10-year bond that pays semiannual interest of $229,500 ($5,100,000 x 9% x 1/2), receiving cash of $4,222,551. Journalize the bond issuance. If an amount box does not require an entry, leave it blank