1. Headland SA issued 10.200.000 par value 10% convertible bonds at 99. If the bonds had not been convertible, the company's levestment banker determines that they would have been sold at 95 2. Sage AG und 30600,000 par value 10% bonds at 96. One share warrant was issued with each 100 par value bond. The value of the bonds without the warrants 10.176.000 3. Pronghorn AG called its convertible debt in 2022. Assume the following related to the transaction. The 11% 410,000,000 bonds were converted into 1.000.000 shares of 61 par value ordinary shares on July 1, 2002. The carrying amount was 9,700.000 The Share Premium-Conversion Equity account had a balance of 200,000 and the paid an additional 75,000 to the bondholders to induce conversion of all the bonds. The company records the book value method No. Account Titles and Explanation 3 Debit Credit