please solve!

On the first day of the fiscal year, a company issues an $845,000,8%,5-year bond that pays semiannual interest of $33,800($845,0008%1/2), recelving cash of $794,300. Joumalize 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