Please help asap,

On the first day of the fiscal year, a company issues an $365,000,7%,5-year bond that pays semiannual interest of $12,775 ($365,0007%1/2), receiving cash of $343,100. Journalize the entry for the first interest payment and the amortization of the related bond discount using the straight-line method. If an amount box does not require an entry, leave it blank