On the first day of the fiscal year, a company issues an $653,000, 74, 5-year bond that pays semiannual interest of $23,905 ($683,000 x 74 x 1/2), receiving cash of $642,000. Journalire the entry to record the first interest payment and the amortization of the related bond discount/premium using the straight line method If an amount box does not require an entry, leave it blank or enter