On the first day of the fiscal year, a company issues a $438,000, 6%, 10-year bond that pays semiannual interest of $13,140 ($438,000 x 6% x 1/2), receiving cash of $459,900. 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