On the first day of the fiscal year, a company issues an $468,000,6%, 5-year bond that pays semiannual interest of $14,040 (5468,000 X 6** 1/2) receiving cash of $439,900. Joumalize the entry for the first interest payment and the amortization of the related and discount using the straight-line method. Ir an amount box does not require an entry, leave it blank