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Entries for lssting and Galling Eonds; Gain Emil Corp, produces and sells wind-enerov-drwen engines. Fo finunce its operations, Emil Corp. istiued $1,229,000 of 10y yeat,

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Entries for lssting and Galling Eonds; Gain Emil Corp, produces and sells wind-enerov-drwen engines. Fo finunce its operations, Emil Corp. istiued $1,229,000 of 10y yeat, 1275 callable bonds on May i, 20Y, at theif face amount, with interest payable on May 1 and November 1 . The fiscal year of the company is the calendar year. Joumalize the entries to record the following selectied trarsactions: 20Y1 May 1 Issued the bonds for cash at theer foce amount. Nov. 1 Paid the interest on the bonds. 20ri5 Nov. 1 Called the band essue at 95 , the rate peovided in the bond indenture. (Omit entry for payenent of interest.) tssined the bonds for casli at their face amount, If an amount box dons not require an entry, leave it blank: 20ri, Niny 1 Paid the intermst on the bonds. If an amount bax does not require an entry, leave it blank. 20Y1, Nov, 1 I mifise * Ches Mu Whe Parisily carted Called thin lyond issue at.95, the rate provided in the bond indenture. (Omat entry for payment of interest.) If an amount boox does not tequire an entry, leave it blar 2045. 141+1+1

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