On the first day of the fiscal year, a company issues a $664,000,6%,10-year bond that pays semiannual interest of $19,920($664,0006%1/2). receiving cash of $697,200. Journalize the entry for 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. Account Debit Credit Bonds Payable Cash Interest Revenue Interest Payable Premium on Bonds Payable Account Debit Credit