need done before 10!!!

Issuing Bonds at a Discount On the first day of the fiscal year, a company issues a $4,900,000, 8%, 10-year bond that pays semiannual Interest of $196,000 ($4,900,000 x 8% * Va), receiving cash of $4,021,645. Journalize the bond issuance. If an amount box does not require an entry, leave it blank