Hoover Corp., a wholesaler of music equipment, issued $10,000,000 of 20-year, 5% 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. Journalize the entries to record the following selected transactions: 20Y2 Date Transaction March 1 Issued the bonds for cash at their face amount. September 1 Paid the interest on the bonds. 20Y4 Date Transaction September 1 Called the bond issue at 102, 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.