AAN Corporation wholesales repair products to equipment manufacturers. On April 1, 2012, Daan Corporation issued $8,400,000 of 7-year, 8% bonds at a market interest rate of 6%, receiving cash of $9,348,875. Interest is payable semiannually on April 1 and October 1. Journalize the entry to record the first interest payment on October 1, 2012, and amortization of bond premium for six months, using the straight-line method. For a compound transaction, if an amount box does not require an entry, leave it blank.