Issuing Bonds at a Discount On the first day of the fiscal year, a company issues a $5,300,000, 8%, 5-year bond that pays semiannual interest of $212,000 ($5,300,000 x 8% x 12), receiving cash of $4,890,749. Journalize the bond issuance. If an amount box does not require an entry, leave it blank. Issuing Bonds at a Premium On the first day of the fiscal year, a company issues an $5,400,000, 10%, 10-year bond that pays semiannual interest of $270,000 ($5,400,000 > 10% 1/2), receiving cash of $6,551,205. Journalize the bond issuance. If an amount box does not require an entry, leave it blank