On the first day of the fiscal year, a company issues a $4,500,000,11%,10-year bond that pays semiannual interest of $247,500($4,500,00011%1/2), receiving cash of $4,241,928. Journalize the first interest payment and the amortization of the related bond discount. Round to the nearest dollar. If an amount box does not require an entry, leav it blank