On the first day of the fiscal year, a company issues a $8,300,000,10%,7-year bond that pays semiannual interest of $415,000 ( $8,300,00010%1/2), feceiving cash of $9,176,738 Journalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar. If an amount box does not require an entry, leave it