On the first day af the fiscal year, a company issues a $454,000,7%,10-year bond that pays semiannual interest of $15,890 ( $454,0007%x, 1/2), receiving cash of \$476,700. Journalize the entry for the first interest payment and amortization of premium using the straight-line method. If an amount box does not retuire an entry, leove it blark