On the first day of the fiscal year, a company issues an $315,000, 9%, five-year bond that pays semiannual interest of $14,175 ($315,000 x 9% x 1/2), receiving cash of $296, 100. 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