On the first day of the fiscal year, a company issues a $359,000,9%,10-year bond that pays semiannual interest of $16,155 ( $359,0009%1/2), receiving cash of $377,000. 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 "0". A $485,000 bond issue on which there is an unamortized discount/premium of $32,000 is redeemed for $470,000. Journalize the redemption of the bonds. If an amount box does not require an entry, leave it blank or enter "0