On the first day of the fiscal year, a company issues a $3,000,000, 10%, 7-year bond that pays semiannual interest of $150,000 ($3,000,000 x 10 % x V), receiving cash of $2,856,156. Journalize the first interest payment and the amortization of the related bond discount. Round to the nearest dollar. If an amount box does not require an entry, leave It blank.