Ournalize the entries to record the following: issuance of the bonds. first semiannual interest payment. the bond discount is combined with the semiannual interest payment. (round your answer to the nearest dollar.) second semiannual interest payment. the bond discount is combined with the semiannual interest payment. (round your answer to the nearest dollar.) if an amount box does not require an entry, leave it blank. round your answers to the nearest dollar. 1. cash 15,751,196 discount on bonds payable 648,804 bonds payable 16,400,000 2. interest expense discount on bonds payable cash 3. interest expense discount on bonds payable cash