Hoover Corp., a wholesaler of music equipment, issued $$18,680,000$ of $25-$year, $12\%$ callable bonds on March $1,20Y2,$ at their face amount, with interest payable on

March $1$ and September $1.$ The fiscal year of the company is the calendar year.

$20Y2$

March $1$ Issued the bonds for cash at their face amount.

September $1$ Paid the interest on the bonds.

$20Y4$

September $1$ Called the bond issue at $104,$ the rate provided in the bond indenture. $($Omit entry for payment of interest.$)$

If an amount box does not require an entry, leave it blank.

Journalize the entries to record the above selected transactions.

Issued the bonds for cash at their face amount.

$20$ Y $2$ Mar. $1$

Paid the interest on the bonds.

$20$Y$2$ Sept. $1$

Called the bond issue at $104,$ the rate provided in the bond indenture. $($Omit entry for payment of interest.$)$

$20Y4$ Sept. $1$