On the first day of the fiscal year, a company issues a $5,200,000, 7%, 10-year bond that pays semiannual interest of $182,000 ($5,200,000 7% ), receiving cash of $4,523,588.

Journalize the first interest payment and the amortization of the related bond discount. Round to the nearest dollar. If an amount box does not require an entry, leave it blank.