On the first day of the fiscal year, a company issues an $832,000, 6%, 5-year bond that pays semiannual interest of $24,960 ($832,000 x 6% x 1/2), receiving cash of $782,100. Journalize the entry to record the first interest payment and the amortization of the related bond discount/premium using the straight-line method. If an amount box does not require an entry, leave it blank or enter "o