On the first day of the fiscal year, a company issues a $1,800,000, 10%, 4-year bond that pays semiannual interest of $90,000 ($1,800,000 x 10% xX), receiving cash of $1,921,188. 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 blank