Hoover Corp., a wholesaler of music equipment, issued $3,620,000 of 10-year, 13% callable bonds on March 1, Year 1, at their face amount, with interest payable on March 1 and September 1. The fiscal year of the company is the calendar year.

Year 1
Mar. 1	Issued the bonds for cash at their face amount.
Sept. 1	Paid the interest on the bonds.
Year 3
Sept. 1	Called the bond issue at 104, the rate provided in the bond indenture. (Omit entry for payment of interest.)

Journalize the entries to record the above selected transactions.

Issued the bonds for cash at their face amount.

Year 1 Mar. 1		fill in the blank 0da1e0fd3fa7f96_2
			fill in the blank 0da1e0fd3fa7f96_4

Paid the interest on the bonds.

Year 1 Sept. 1		fill in the blank 965850fe0f87067_2
			fill in the blank 965850fe0f87067_4

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.

Year 3 Sept. 1		fill in the blank 42d325f9afa2fe9_2	fill in the blank 42d325f9afa2fe9_3
		fill in the blank 42d325f9afa2fe9_5	fill in the blank 42d325f9afa2fe9_6
		fill in the blank 42d325f9afa2fe9_8	fill in the blank 42d325f9afa2fe9_9