(SHOW YOUR WORK IF YOU DO NOT YOU WILL NOT GET FULL CREDIT) On January 1, a company issues a $1,225,475, 5%, 6-year bond that pays semiannual interest, receiving cash of $1,243,857. Part 1. Journalize the entry to record the issuance of the bonds. Part 2. Journalize the first interest payment and the amortization of the related bond discount/premium using the straight- line method. Round answers to the nearest dollar