On the first day of the fiscal year, a company issues a $6,700,000,9%,4year bond that pays semiannual interest of $301,500 ($6,700,0009%1/2), recelving cash of $6,925,546. Journalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar. If an amount box does not require an entry, leave it blank