Answer:
The journal entry is as follows:
  Interest expense  	$961,388.00  
                            Discount on issue of bond  $61,388.00
                            Cash                                          $900,000.00
Explanation:
In order to prepare the journal entry we have to calculate first the interest expense and the cash.
Therefore, Interest expense= ($19,227,757×10%×6/12)=$961,388.00
Cash=$20,000,000×9%×6/12= $900,000
By difference then, the discount on bond payable=$961,388-$900,000
                                                                              =$61,388.
       
Hence, the journal entry is as follows:
  Interest expense  	$961,388.00  
                            Discount on issue of bond  $61,388.00
                            Cash                                          $900,000.00