On the first day of the fiscal year, a company issues a $426,000, 9%, 10-year bond that pays semiannual interest of $19,170 ($426,000 x 9% x 1/2), receiving cash of $447,300. Journalize the entry for the first interest payment and amortization of premium using the straight-line method. If an amount box does not require an entry, leave it blank.