Hoover Corp., a wholesaler of music equipment, issued $19,600,000 of 20-year, 7% callable bonds on March 1, 2012, at their face amount, with interest payable on March 1 and September 1. The fiscal year of the company is the calendar year. Joumaize the entries to record the following selected transactions. Refer to the Chart of Accounts for exact wording of account titles 2012 Mar Sept 1 Issued the bonds for cash at their face amount. Paid the interest on the bonds. 2014 Sept 1 Called the bond issue at 102, the rate provided in the bond indenture. (Omit entry for payment of interest.)