Current Attempt in Progress On January 1, 2023, TSJ Corporation issued a series of 100 convertible bonds, maturing in 5 vears. The fice amount of each bond was \$500. TSJ received $51,100 for the bond issuc, The bonds paid interest every December 31 at 79 the market interest rate for bond with a comparable level of risk was 7.50%. The bonds were convertible to common shares at a rate of 10 common shares per bond. TS. amortized bond premiums and discounts using the effective interest method, and the company's year end was December 31. T5. foliows ASPE. On January 1,2024.20 of the bonds were converted into common shares On June 30,2024 , another 20 bonds were comverted into common shares, The bondholders chose to forfeit the acerued interest on these bonds On January 1.2.025, when the fair value of the bonds was $30,570 due to a decrease in market interest rates, a conversion inducement of $25 bond was otfered to the remaining bondholders to convert their bonds to common shares. All of the remaining 60 bonds were comverted inte commonshares at this time a. Prepare the journal entry at January 1, 2023. b. Prepare the journal entry at December 31,2023 . c. Prepare the journal entry at January 1,2024. d. Prepare the journal entry at June 30, 2024. e. Prepare the journal entry at December 31,2024. f. Prepare the journal entry at January 1,2025. (Do not round intermediate calculations. Round answers to 0 decimal ploces es. 58,971. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts Record journal entries in the order presented in the problem. (ist all debit entries before creditentries) Bonds Payable Contributed Surplus-Conversion Rightes CommonShares d. Jun, 30,2024 Bonds Payable Interest Expense Contributed Surplus - Corversion Rights CommonShares e. December 31,2024 Interest Expense: Bonds Pavable Cash f. faneary 1,2025 Bonds Payable Lows on Restemption af Bonds Contributed Surplus - Conversion Rights Retained Earnings Comman Shares Gash