Bradley-Link's December 31, 2016, balance sheet included the following items: Long-Term Liabilities 10 0% convertible bonds, callable at 103 beginning in (S in millions) 2017 $195 due 2020 (net of unamortized discount of $5) [note 8] 11.0% registered bonds callable at 106 beginning in 2026. 63 due 2030 (net of unamortized discount of $2) [note 8] Shareholders' Equity Equity-stock warrants 5 Note 8: Bonds (in part) The 10.0% bonds were issued in 2003 at 97.0 to yield 10%. Interest is paid semiannually on June 30 and December 31. Each $1,000 bond is convertible into 40 shares of the Company's no par common stock The 11 0% bonds were issued in 2007 at 104 to yield 10%. Interest is paid semiannually on June 30 and December 31. Each $1,000 bond was issued with 40 detachable stock warrants, each of which entitles the holder to purchase one share of the Company's no p beginning 2017 ar common stock for $20, n January 3, 2017, when Bradley-Link's common stock had a market price of $27 per share, Bradley-Link called the convertible bonds to force conversion, 90% were converted, the remainder were acquired at the call price. When the common stock price reached an all-time high of $32 in December of 2017, 40% of the warrants were exercised. Required: 1. Prepare the journal entries that were recorded when each of the two bond issues was originally sold in 2003 and 2007. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answer in millions (i.e., 10,000,000 should be entered as 10).) View transaction list