Hoover Corp, a wholesaler of music equipment, issued $32,700,000 of 20 -year, 6% 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. Joumalize the anthes to fecord the transactions for the 20Y2 Joumalize the entries to record the transactions for the 20Y4