Hill Corporation issued $3,000,000 of 11% bonds at 97 on January 2, 2019. Interest is paid semiannually on June 30 and Decernber 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, Hall recalls the bonds at the cal price of 108 plus accrued interest Required: Prepare the joumal entries to record the reacquisition (rocali) of halrs bonds. hds had a rued intere