Rushton Corp., a wholesaler of music equipment, issued $$33,100,000$ of $20-$ year, $4\%$ callable bonds on March $1,20Y1,$ at their face amount, with interest payable on March $1$ and

September $1.$ The fiscal year of the company is the calendar year.

Requlred:

Joumalize the entries to record the following selected transactions. Refer to the chart of accounts for the exact wording of the account titles. CNOW joumals do not use lines for joumal explanations. Every ine on a joumal page is used for debit or creoit entries. CNOW joumals will automatically incent a credit entry when a credit amount is entered.

$20Y1$

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

Sept. $1$ Paid the interest on the bonds.

$20Y5$

Sept. $1$ Called the bond issue at $102,$ the rate provided in the bond indenture. $($Omit entry for payment of interest.$)$