Entries for issuing and calling bonds; loss Instructions March 1 and September 1 . The fiscal year of the comoury is the calendar year Joumaize the entres to record the following selected transactions: 20Y2 Mar. I Issued the bonds for cash at their face amount. Sept. 1 Paid the interest on the bonds: 20Y4 Sept 1 Calied the bond issue at 102, the rate provided in the bond indenture comet entry for payment of interest)