On the first day of the fiscal year, a company issues a $8,400,000,9%,7-year bond that pays semiannual interest of $378,000($8,400,0009%6), receiving cash 0 $9,823,307. Using straight-line amortization, journalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar. If an amount bon does not require an entry, leave it blank. Freatak Check My Work amortization provides equal amounts of amortization over the life of the bond