On the first day of the fiscal year, a company issues a $2,100,000,6%,5-year bond that pays semiannual interest of $63,000 ( $2,100,0006%1/2), receiving cash of $2,390,499. Journalize the bond issuance. If an amount box does not require an entry, leave it blank. Redemption of Bonds Payable A $1,000,000 bond issue on which there is an unamortized premium of $66,000 is redeemed for $801,000. Journalize the redemption of the bonds. If an amount box does not require an entry, leave it blank