a company issued 2,000,000 of 30-year, 8% callable bonds on 4/1/05 with interest payable on 4/1 and 10/1.

Journalize

4/1 2005: issued bonds in cash at their face amount
10/1/05: paid the interest on the bonds
10/1/09: called the bond issue at 103, the rate provided in the bond indenture.