Issuing bonds at a premium

On the first day of the fiscal year, a company issues a $$6,000,000,6\%,5-$year bond that pays semiannual interest of

$$180,000($$$6,000,0006\%\frac{1}{2}),$ receiving cash of $$6,300,000.$

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