On the first day of the fiscal year, a company issues a $336,000, 10%, 10-year bond that pays semiannual interest of $16,800 (5336,000 x 10% * 1/2), receiving cash of $352,800. Journalize the entry to record the first interest payment and amortization of premium using the straight-line method. If an amount box does not require an entry, leave it blank