Mia Breen Corp. produces and sells wind-energy-driven engines. To finance its operations, Mia Breen Corp. issued $1,708,000 of 15-year, 10% callable bonds on May 1, Year 1, 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:

Year 1
May 1	Issued the bonds for cash at their face amount.
Nov. 1	Paid the interest on the bonds.
Year 5
Nov. 1	Called the bond issue at 97, the rate provided in the bond indenture. (Omit entry for payment of interest.)

Issued the bonds for cash at their face amount.

Year 1 May 1		fill in the blank 63cd0bf3101ffbf_2
			fill in the blank 63cd0bf3101ffbf_4

Paid the interest on the bonds.

Year 1 Nov. 1		fill in the blank 6baed7f89f9cf8a_2
			fill in the blank 6baed7f89f9cf8a_4

Called the bond issue at 97, 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 5 Nov. 1		fill in the blank 6d0395f2dfddf8e_2	fill in the blank 6d0395f2dfddf8e_3
		fill in the blank 6d0395f2dfddf8e_5	fill in the blank 6d0395f2dfddf8e_6
		fill in the blank 6d0395f2dfddf8e_8	fill in the blank 6d0395f2dfddf8e_9