On the first day of the fiscal year, a company issues an $630,000, 6%, 5-year bond that pays semiannual interest of $18,900 ($630,000 x 6% x 1/2), receiving cash of $592,200. Journalize the entry for the first interest payment and the amortization of the related bond discount using the straight-line method. If an amount box does not require an entry, leave it blank.