On the first day of the fiscal year, Jill Company issues $4, 462,000, 11%, 10-year bonds for cash of $4, 740,034 when the market rate of interest was 10%. The bonds pay interest semi-annually on June 30 and December 31. Determine (1) the premium on bonds payable at the date of issuance, (2) the semi-annual cash interest payment, (3) the semi-annual premium amortization using the straight line method, and (4) the semi-annual interest expense. Round your answers to the nearest whole dollar amount. Selling Price of Bonds $ Face Value of Bonds ___ Premium on Bonds Payable $__ Semi-annual Cash interest payment $ Semi-annual Premium amortization ____ Semi-annual Interest expense $___