On the first day of the fiscal year, a company issues a $4,400,000,7%, 6-year bond that pays semiannual interest of $154,000 (54,400,000 * 7 *V)receiving cash of 54,193,527 Journalize the first interest payment and the amortization of the related bond discount. Round to the nearest dofar. If an amount box does not require an entry, leave it blank Interest Expense Discount on Bonds Payable Cash