On the first day of the fiscal year, a company issues a $592,000, 10%, 10-year bond that pays semiannual interest of $29,600 (5592,000 x 10% 1/2), receiving cash of $621,600. Journalize the entry to record the first interest payment and amortation of premium using the straight-line method. TF an amount box does not require an entry, leave it blank