Smiley Corporation wholesales repair products to equipment manufacturers. On April $1,20$Y$1,$ Smiley issued $$8,400,000$ of $7-$year, $9\%$ bonds at a market $($effective$)$ interest rate of $8\%,$ receiving cash of $$8,843,653.$ Interest is payable semiannually on April $1$ and October $1.$ Journalize the entry to record the first interest payment on October $1,20$Y$1,$ and amortization of bond premium for $6$ months, using the straight$-$line method.