On the first day of the fiscal year, a company issues a (n) $436,000, 8%, 5-year bond that pays semiannual interest of $17,440 ($436,000 x 8% x 1/2), receiving cash of $409,800. Journalize the entry for the first interest payment and the amortization of the related bond discount using the straight-line method. If an amount box does not require an entry, leave it blank