Premium Amortization On the first day of the fiscal year, a company issues a 53,500,000,6%,4-year bond that pays semiannual interest of 5105,000 ($3,500,0006%12), recelving cash of $3,893,010. Journalize the first interest payment and the amortization of the related bond premium, Round to the nearest doliar, if an amount boy does not require an entry, leave it blank