On the first day of the fiscal year, a company issues a $2,300,000, 12%, 6-year bond that pays semiannual interest of $138,000 ($2,300,000 × 12% × ½), receiving cash of $2,614,591. Journalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar. If an amount box does not require an entry, leave it blank.