On the first day of the fiscal year, a company issues a $811,000, 8%, 10-year bond that pays semiannual interest of $32,440 ($811,000 x 8% x 1/2), receiving cash of $851,600. Journalize the entry to recond 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