A company issued $2,000,000 of 30-year, 8% callable bonds on April 1, 2011, with interest payable on April 1 and October 1. The fiscal year of the company is the calendar year. Journalize the entries to record the following selected transactions:

2011
Apr. 1	Issued the bonds for cash at their face amount.
Oct. 1	Paid the interest on the bonds.
2013
Oct. 1	Called the bond issue at 103, the rate provided in the bond indenture. (Omit entry for payment of interest.)