A company issues a $6,000,000, 12%, five-year bond that pays semiannual interest of $360,000 ($6,000,000 × 12% × ½), receiving cash of $6,463,304.

Journalize the first interest payment and the amortization of the related bond premium.

I figure out the account titles but I'm stuck on figuring out the premium on bond payable and interest expense.
This is what I have so far.
Interest expense(debit)
Premium on bonds payable (debit)
Cash (credit) 360000