Current Attempt in Progress On April 1, 2020, Riverbed Company sold 13.500 of its 11%, 15-year, $1,000 face value bonds at 97. Interest payment dates are April 1 and October 1, and the company uses the straight-line method of bond discount amortization. On March 1, 2021, Riverbed took advantage of favorable prices of its stock to extinguish 6,300 of the bonds by issuing 207,900 shares of its $10 par value common stock. At this time, the accrued interest was paid in cash. The company's stock was selling for $31 per share on March 1, 2021. Prepare the journal entries needed on the books of Riverbed Company to record the following. (Round intermediate calculations to 6 decimal places, eg. 1.251247 and final answers to 0 decimal places, eg. 38,548. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) April 1, 2020: issuance of the bonds. (b) October 1, 2020: payment of semiannual interest. (c) December 31, 2020: accrual of interest expense. (d) March 1, 2021: extinguishment of 6.300 bonds, (No reversing entries made.) No. Date Account Titles and Explanation (a) 4/1/201 Cash Discount on Bonds Payable Bonds Payable (bl 10/1/20 Interest Expense Debit 13,095.000 405.000 756000 Credit 13.500,000