On the first day of the fiscal year, a company issues a $4,000,000, 10%, 10-year bond that pays semiannual interest of $200,000 ($4,000,000 x 10% x 1/2), receiving cash of $3,760,992. Journalize the first interest payment and the amortization of the related bond discount. I know that the cash is a $200,000 credit on amortization but I need steps for the interest expense and premium on bonds payable(both debits)