On the first day of the fiscal year, a company issues a $826,000, 9%, 10-year bond that pays semiannual interest of $37,170 ($826,000 x 9% x 1/2), receiving cash of $867,300. Journalize the entry to record 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.