Premium Amortization On the first day of the fiscal year, a company issues a $3,900,000, 6%, 4-year bond that pays semiannual interest of $117,000 ($3,900,000 x 6% x 12), receiving cash of $4,337,925. 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. 8