Issuing Bonds at a Premium On the first day of the fiscal year, a company issues a $4,700,000,9%,7-year bond that pays semiannual interest of $211,500($4,700,0009%1/2), receiving cash of $5,496,373. Journalize the bond issuance. If an amount box does not require an entry, leave it blank. Premium Amortization On the first day of the fiscal year, a company issues a $4,700,000,6%,5-year bond that pays semiannual interest of $141,000($4,700,0006%1/2), receiving cash of $4,905,673. Journalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar. If an amount box does not require an entry, leave it blank