Progress:27/27 items Question Content Area Premium Amortization On the first day of the fiscal year, a company issues a $8,400,000, 8%, 4-year bond that pays semiannual interest of $336,000 ($8,400,000 8% ), receiving cash of $8,989,657. 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