On the first day of the fiscal year, a company issues a $4,100,000, 7%, 9-year bond that pays semiannual interest of $143,500 ($4,100,000 7% ), receiving cash of $3,381,091. Journalize the first interest payment and the amortization of the related bond discount. Round to the nearest dollar. If an amount box does not require an entry, leave it blank.