On the first day of the fiscal year, a company issues a $$4,200,000,10\%,$ five$-$year bond that pays semiannual interest of $$210,000($$$4,200,000\backslash$times $10\%\backslash$times $(1)/(2)),$ receiving cash of $$4,041,710.$

Journalize the first interest payment and the amortization of the related bond discount. If an amount box does not require an entry, leave it blank.