On the first day of the fiscal year, a company issues a $892,000, 10%, 10-year bond that pays semiannual interest of $44,600 ($892,000 x 10 % x 1/2), receiving cash of $936,600. Journalize the entry to record the first interest payment and amortization of discount/premium using the straight-line method. If an amount box does not require an entry, leave it blank or enter "0".