On the first day of the fiscal year, a company issues a $5,300,000, % 4 year bond that pays semiannual interest of $212,000 ($5,300,000 X 8% x W), receiving cash of $4,796,402. 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, leave it blank