Premium Amortization On the first day of the fiscal year, a company issues a $3,800,000, 10%, 8-year bond that pays semiannual interest of $190,000 $3,800,000 x 10% x 1/2), receiving cash of $4,013,446. Journalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar. If an amount box does not require an entry, leave it blank