On the first day of the fiscal year, a company issues a $$3,000,000,11\%,$ five$-$year bond that pays semiannual interest of $$165,000($$$3,000,000\backslash$times $11\%\backslash$times $(1)/(2)),$ receiving cash of $$2,889,599.$

Journalize the bond issuance. If an amount box does not require an entry, leave it blank.

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