Issuing bonds at a premium

On the first day of the fiscal year, a company issues a $$8,500,000,6\%,5-$year bond that pays semiannual interest of $$255,000($$$8,500,000\backslash$times $6\%\backslash$times $(1)/(2)),$ receiving cash of $$9,675,828.$

Journalize the bond issuance. If an amount box does not require an entry, leave it blank.