Hill Corporation issued $3,000,000 of 11% bonds at 97 on January 2, 2019. 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, 2022, Hill recalls the bonds at the call price of 108 plus accrued interest. Required: Prepare the journal entries to record the reacquisition (recall) of Hill's bonds. PAGE 1