On the first day of the fiscal year, a company issues an $863,000, 8%, five-year bond that pays semiannual Interest of $34,520 ($863,000 X 8% * 1/2). receiving cash of $811,200. 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