Entries for issuing and calling bends, toss Aushton Corpu a wholesialer of music equiprient, issued $9,010,000 of 25year,12% callable bonds on March 1, 20r1, at their face amount, with interest payable on March 1 and September i. The ficel year of the company is the calendar year. 20x1. Mar 1 lasued the honds for cash at their face atnount. Sept. 1 Phid the mterest on the bonds: 20 2. Seqt. I Called the hand imsar at 103, the rate provided in the bond indenture. (Omait eitry for payment of interest.) lournaliee the eisries to revond the above selected transactions. Issued the bonds for cash at thrir face amieunt. If an armeunt bos does nof require an entry, leave it blank. 20yi Mat 1 fraition * Cluck re Wirk Honds Savatile is alwiys recorded ist fiace value. Any difference in issue price is reflected in a premaim or dicicount account. Faid the interest an the bande. If an amount box does not require an entry, leave it blank. tesin - Banchin pisis Inteinut repense is detriminied by the formula: Pancigal Internst Raste Times