On the first day of the fiscal year, a company issues a$1,400,000, 7%, 4-year bondthat pays semiannu

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On the first day of the fiscal year, a company issues a$1,400,000, 7%, 4-year bondthat pays semiannual interest of $49,000($1,400,000 × 7% × ½), receiving cash of $1,553,835. Journalize the first interest payment and the amortization ofthe related bond premium. Round to the nearest dollar. If an amountbox does not require an entry, leave it blank. . . .

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