On January 1 , the first day of the fiscal year, a company issues an 32,000,000,59, flue year bond that pays semiatinual interast of $50,000 f32, 000,0005 S x. W), receiving cash of $2,102,260. Required: Jownaize the first interest payment and the amontization of the retaled bond premum. Refer to the chart of acocunts for the exact wonding of the account utes. CNOW journals do not use ones for joumat explanations. Evey line on a joumal page is used for dobit or credt entries. CNOW jounals will automatically indent at crecit antry when a creidi ameunt is entered