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Entries for Issuing and Calling Bonds; Gain Emil Corp. produces and sells wind-energy-driven engines. To finance its operations, Emil Corp. issued $1,540,000 of 25-year, 11% callable bonds on May 1, 20Y1, 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: 2011 May 1 Issued the bonds for cash at their face amount. Nov. 1 Paid the interest on the bonds. 2045 Nov. 1 Called the bond issue at 98, the rate provided in the bond indenture. (Omit entry for payment of interest.) Issued the bonds for cash at their face amount. 20Y1, May 1 Cash Bonds Payable Paid the interest on the bonds. 20Y1, Nov. 1 Interest Expense Cash Called the bond issue at 98, the rate provided in the bond indenture. (Omit entry for payment of interest.) For a compound transaction, if an amount box does not require an entry, leave it blank. 20Y5, Nov, 1 Bonds Payable Times interest earned The following data were taken from recent annual reports of Caliber Company, which operates a low-fare airline service to more than 50 cities in the United States: Interest expense Income before income tax Current Year $59,000 283,200 Preceding Year $64,000 198,400 a. Determine the times interest earned ratio for the current and preceding years. Round to one decimal place. Current year Preceding year Entries for Investment in Bonds, Interest, and Sale of Bonds Gonzalez Company acquired $163,800 of Walker Co., 8% bonds on May 1 at their face amount. Interest is paid semiannually on May 1 and November 1. On November 1, Gonzalez Company sold $42,000 of the bonds for 96. Journalize entries to record the following in Year 1: For a compound transaction, if an amount box does not require an entry, leave it blank. a. The initial acquisition of the bonds on May 1. May 1 b. The semiannual interest received on November 1. Nov. 1 c. The sale of the bonds on November 1. Nov. 1 d. The accrual of $1,624 interest on December 31. Dec. 31