Mia Breen Corp. produces and sells wind$-$energy$-$driven engines. To finance its operations, Mia Breen issued $$1,297,000$ of $20-$year, $8\%$ callable bonds on May $1,20$ Y$,$ at their face

amount, with interest payable on May $1$ and November $1.$ The fiscal year of the company is the calendar year.

Journalize the entries to record the following selected transactions:

$20$Y$5$

May $1$ Issued the bonds for cash at their face amount.

November $1$ Paid the interest on the bonds.

$20Y9$

November $1$ Called the bond issue at $95,$ 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.

Issued the bonds for cash at their face amount.

$20$Y$5$ May $1$

Paid the interest on the bonds.

$20Y5$ Nov. $1$

Called the bond issue at $95,$ the rate provided in the bond indenture. $($Omit entry for payment of interest.$)$

$20$ Yov. $1$