On the first day of the fiscal year, a company issues a $2,500,000,8%, 5-year bond that pays semiannual interest of $100,000($2,500,0008%1/2), receiving cash of $2,300,000. Using straight-line amortization, journalize the first interest payment and the amortization of the related bond discount. If an amount box does not require an entry, leave it blank