On the first day of the fiscal year, a company issues a $394,000, 10%, 10-year bond that pays semiannual interest of $19,700 ($394,000 * 10% x 1/2), receiving cash of $413,700. Journalize the entry to record 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. Cash