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On the first day of the fiscal year,-a company issues an $441,000, 8%, 5-year bond that pays semiannual interest of $17,640 ($441,000 x 8% x 1/2), receiving cash of $414,500. Journalize the entry for the first interest payment and the amortization of the related bond discount using the straight-lin method. If an amount box does not require an entry, leave it blank