On the first day of the fiscal year, a company issues an $910,000, 9%, five-year bond that pays semiannual interest of $40,950 (5910,000 x 9% x 1/2), receiving cash of $855,400. Journalize the entry to record the first interest payment and the amortization of the related bond discount using the straight-line method. If an amount box does not require an entry, leave it blank