Issuing bonds at a discount. On the first day of the fiscal year, a company issues a $1,800.00, 6%, five-year bond that pays semiannual interest of $54,000 ($1,800,000 * 6% * 1/2), receiving cash of $1,725,151. Journalize the entry to record the issuance of the bonds. Part 2: Using the bond, journalize the first interest payment and the amortization of the related bond discount. Round to the nearest dollar