On the first day of the fiscal year, a company issues a $400,000, 9%, 10-year bond that pays semiannual interest of $18,000 ($400,000 times 9% times 1/2), receiving cash of $420,000. Journalize the entry to record the first interest payment and amortization of premium using the straight-line method. If an amount box does not require an entry, leave it blank