On the first day of the fiscal year, a company issues an $$415,000,9\%,5-$year bond that pays semiannual interest of $$18,675($ $$415,0009\%\frac{1}{2}),$ receiving cash of $$390,100.$ 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.

Interest Expense $$

$$

Discount on Bonds Payable $$

$$