On the first day of the fiscal year, a company issues a $741,000, 7%, 10-year bond that pays semiannual interest of $25,935 (5741,000 * 7* *1/2), receiving cash of $778,100, Journalize the entry to record the first interest payment and amortization of discount/premium using the straight-line method. If an amount box does not require an entry, leave it blank or enter "O