Ex9: On July 1, 2019, OX Corporation exercises a $17,000 call option on its outstanding bonds that have a carrying value of $695,000 and par value of $700,000. The company exercises the call option after the semi-annual interest is paid on June 30, 2011. Record the entry to retire the bonds. Ex10: On January 1, 2011, the $1.000.000 par value bonds of Gruden Company with a carrying value of $1,000,000 are converted to 500,000 shares of $0.50 par value common stock. Record the entry for the conversion of the bonds