On the first day of the fiscal year, a company issues a $822,000, 9%, 5-year bond that pays semiannual interest of $36,990 ($822,000 x 9% x 1/2), receiving cash of $772,700. Journalize the entry to record 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