Blossom Industries is a regional company, whose securities are thinly traded, Blossom has issued 18.500 units. Each unit consists of a CHF925 par, 12% subordinated debenture and 19 shares of CHF9 par ordinary shares. The investment banker has retained 740 units as the underwriting fee. The other 17.760 units were sold to outside investors for cash at CHF 1.573 per unit. Prior to this sale the 2-week ask price of ordinary shares was CHF74 per share. Twelve percent is a reasonable market yield for the debertures and therefore the par value of the bonds is equal to the fair value. (a) Prepare the journal entry to record Blossom's transaction, under the following conditions. (Round intermediate calculations to 5 decimal places, eg. 15.12467 and final answers to decimal places, eg. 38,487. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts:) (1) Employing the incremental method. Employing the proportional method, assuming the recent price quote on the ordinary shares reflects fair value. (2) No. Account Titles and Explanation Debit Credit 1 2