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ntries for issuing and calling bonds; loss Instructions Chart of Accounts Journal Instructions Adele Corp., a wholesaler of music equipment, issued $32,700,000 of 20-year, 6% callable bonds on March 1, 2011, at their face amount with interest payable on March 1 and September 1. The fiscal year of the company is the calendar year. Journalize the entries to record the following selected transactions. Refer to the Chart of Accounts for exact wording of account titles. 2011 Mar. 1 1 issued the bonds for cash at their face amount. Paid the interest on the bonds. Sept. 2045 Sept. 1 Called the bond issue at 102, the rate provided in the bond indenture. (Omit entry for payment of interest.) art of Accounts CHART OF ACCOUNTS Adele Corp. General Ledger REVENUE ASSETS 110 Cash 111 Petty Cash 121 Accounts Receivable 122 Allowance for Doubtful Accounts 126 Interest Receivable 127 Notes Receivable 410 Sales 610 Interest Revenue 611 Gain on Redemption of Bonds 131 Merchandise Inventory EXPENSES 510 Cost of Merchandise Sold 515 Credit Card Expense 516 Cash Short and Over 521 Sales Salaries Expense 522 Office Salaries Expense 141 Office Supplies 142 Store Supplies 151 Prepaid Insurance 404 521 Advertieina Franca Previous