On the first day of the fiscal year, a company issues an $415,000,6%, five-year bond that pays semiannual interest of $12.450 (5415,000 x 6% 1/2), receiving cash of $390,100. Journalize the entry to record the first interest payment and the amortization of the related bond discount using the straight line method. If an amount box does not require an entry, leave it blank