Issuing bonds at a premium

On the first day of the fiscal year, a company issues a $$9,000,000,8\%,10-$year bond that pays semiannual interest of $$360,000($$$9,000,0008\%\frac{1}{2}),$

receiving cash of $$10,338,972.$

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