On the first day of the fiscal year, a company issues an $8,000,000, 11%, five-year bond that pays semiannual interest of $440,000 ($8,000,000 × 11% × ½), receiving cash of $8,308,869. 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.

The Journal entry for the first interest payment and the amortization of the related bond premium is as follows:

Premium on issue of bond:

= $30,887

Interest expense A/c ($440,000 - $30,887)      Dr.    $409,113

Premium on issue of bond A/c                            Dr.    $30,887

To cash ($8,000,000 × 11% × ½)                                                      $440,000

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