Issuing Bonds at a Discount

On the first day of the fiscal year, a company issues a $2,400,000, 9%, 6-year bond that pays semiannual interest of $108,000 ($2,400,000 9% ), receiving cash of $2,293,641.

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

	blank	fill in the blank 2	fill in the blank 3
	blank	fill in the blank 5	fill in the blank 6
	blank	fill in the blank 8	fill in the blank 9