Issuing Bonds at a Premium On the first day of the fiscal year, a company issues a $7,900,000, 12%, 6-year bond that pays semiannual interest of $474,000 ($7,900,000 × 12% × ½), receiving cash of $8,600,198.
Journalize the bond issuance. If an amount box does not require an entry, leave it blank.

Accounts Payable
Bonds Payable
Cash
Discount on Bonds Payable
Interest Expense
Premium on Bonds Payable

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Money believe but i may be wrong

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