Premium Amortization

On the first day of the fiscal year, a company issues a $7,100,000, 7%, 9-year bond that pays semiannual interest of $248,500 ($7,100,000 7% ), receiving cash of $8,696,652.

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. I just need to know where to DR or CR the Interest expense and how much and same with the premium on bonds payable.