Hoover Corp., a wholesaler of music equipment, issued $13,380,000 of 25-year, 8% 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 Mar. 1 Issued the bonds for cash at their face amount. Sept. 1 Paid the interest on the bonds. 20Y4 Sept. 1 Called the bond issue at 103, the rate provided in the bond indenture. (Omit entry for payment