Issuing bonds at a premium

On the first day of the fiscal year, a company issues a $$3,400,000,11\%,7-$year bond that pays semiannual interest of

$$187,000($$$3,400,00011\%\frac{1}{2}),$ receiving cash of $$3,568,277.$

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