For each of the unrelatad trancactions described below, present the entries racuired to record each transaction.

Marisold Corp. issued $$19,600,000$ par value $99$ comvertible bonds at $99.$ If the bonds had not been convertible, the

company's investment banicer estimates thay would have besn gald at $95.$

Swifty Company issued $$16,600,000$ par value $9\%$ bonds at $98.$ One detachable stock purchase warrant was issusd with aach

$$100$ par value bond. At the time of issuance, the warrants ware selling for $$5.$

Suppose Sepracer, Inc. celled its convertible debt in $2025.$ Assume the following related to the transaction. The $10\%,$

$$10,500,000$ par value bonds ware convertad into $1,050,000$ sharse of $$1$ parvalua common steck on July $1,2025.$ On July $1,$

there was $$56,000$ of unamartized discount applicable to the bands, and the company paid an additional $$80,000$ to the

bondholdars to induce comersian of all the bonds. The campany records the conversion using the book value mathod.

$($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If

no entry is required, seiect $"$No Entry" for the account titles and enter $0$ for the amounts.$)$