On the first doy of the fiscal yeac, a company issues a $1,000,000,97,6 year bond that pays semiannual interest of $45,000 ( $1,000,0009% . 3 ), receiving cash of 4955,685. Journalize the first interest poyment and the amortization of the related bond discount. Round to the nearest dollat, if an amount box does not require an entry, leave it biank