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On the first day of the fiscal year a company issues an 8000000 11% five year bond that pays semiannual interest of 440000 receiving cash

On the first day of the fiscal year a company issues an 8000000 11% five year bond that pays semiannual interest of 440000 receiving cash of 8308869. Journalize the first interest payment and the amortization of related bond premenium?

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