Question: On the first day of the fiscal year, a company issues a $ 6 , 0 0 0 , 0 0 0 , 6 %

On the first day of the fiscal year, a company issues a $6,000,000,6%,5-year bond that pays semiannual interest of $180,000($6,000,000\times 6%\times (1)/(2)), receiving cash of $6,300,000.
Journalize the bond issuance. If an amount box does not require an entry, leave it blank.
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