On the first day of the fiscal year, a company issues an 84,300,000, 104, 6-year bond that pays semiannual interest of $215,000 ($4,000,000 * 10% *), receiving cash of $4,495,051 Journalize the bond issuance. If an amount box does not require an entry, Imove it blank DIO Premium Amortization On the first day of the cat year, a company mwen an 34,600,000, 12%, 4-year band that pays semiannual interest of $276,000 (54,600,000 * 12% *), receiving Canh g 44 897 807 Joumalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar. If an amount bow does not require an entry, leave it blan 9 Redemption of Bonds Payable A $980,000 bond issue on which there is an unamortized premium of $76,000 is redeemed for $811,000. Journalize the redemption of the bonds. If an amount box does not require an entry, leave it blank