Hill Corporation issued $2,100,000 of 8% bonds at 98 on January 2, Year 1. Interest is paid semiannually on June 30 and December 31. The bonds had a 10-year life from the date of issue, and the company uses the straight-line method of amortization. On March 31, Year 4, Hill recalls the bonds at the call price of 107 plus accrued interest. Prepare the journal entries to record the reacquisition (recall) of Hills bonds. Prepare the journal entries to record the reacquisition (recall) of Hills bonds on March 31, Year 4