On the first day of fiscal year a company issued 100000, 9% , 5- year thats semiannual of 45,000

On the first day of the fiscal year, a company issues a $1,000,000, 9%, 5-year bond that pays semiannual interest of $45,000 ($1,000,000 x 9 cash of $884,179. Journalize the entry to record the issuance of the bonds. If an amount box does not require an entry, leave it blank or enter "o". Cash Premium on Bonds Payable ?? 05 PM