Answer:
20Y1 
Mar 1	
Dr Cash	32,700,000 
 Cr Bonds payable 32,700,000	
 
Sept 1	
Dr Interest expense 981,000 
 Cr Cash 981,000	
 
20Y2 
Sept 1	
Dr Bonds payable	$32,700,000 
Cr Loss on Redemption of Bonds	654000	
 Cr Cash 33,354,000 
 
Explanation:
Adele Corp. Journal entries 
20Y1
 
Mar 1	
Dr Cash	32,700,000
 
Cr Bonds payable 32,700,000	
 
Sept 1	
Dr Interest expense 981,000 ($32,700,000*6%/2)
 Cr Cash 981,000	
 
20Y2
 
Sept 1	
Dr Bonds payable	$32,700,000	
 
Cr Loss on Redemption of Bonds	654,000	
 
 Cr Cash 33,354,000 ($32,700,000*1.02)