On January 1, the first day of the fiscal year, a company issues a $2,250,000, 9%, five-year bond that pays semiannual interest of $101,250 ($2,250,000 x 9% x ½), receiving cash of $2,379,570. Journalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar. Refer to the Chart of Accounts for exact wording of account titles.