if there is a bond issued for $8,000,000 of 5 year, 8% callable bonds dated on july 1, 05 at an effective rate of 10%, recieving cash of $7,382,236. and intrest is payable semiannually on Dec 31, and Jun 30.....what would the entry be?

Cash 8,000,000
Bonds Payable 8,000,000