Please help asap,

On the first day of the fiscal year, a company issues a $1,000,000,7%,5-year bond that pays semiannual interest of $35,000 ($1,000,0007%1/2), receiving cash of $884,171. Journalize the first interest payment and the amortization of the related bond discount using the straight-line method. Round answers to the nearest dollar. If an amount box does not require an entry, leave it blank