Premlum Amortizadon On the first day of the fiscal year, a company issues a $5,500,000,6%,5-year bond that pays 5 emiannual interest of $165,000($5,500,0006%12), receiving cash of $5,994,042. Journolize 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