For each of the unrelated transactions described below, present the entries required to record each transaction.

1.		Sandhill Corp. issued $18,900,000 par value 9% convertible bonds at 98. If the bonds had not been convertible, the companys investment banker estimates they would have been sold at 95.
2.		Teal Company issued $18,900,000 par value 9% bonds at 97. One detachable stock purchase warrant was issued with each $100 par value bond. At the time of issuance, the warrants were selling for $4.
3.		Suppose Sepracor, Inc. called its convertible debt in 2020. Assume the following related to the transaction. The 10%, $10,800,000 par value bonds were converted into 1,080,000 shares of $1 par value common stock on July 1, 2020. On July 1, there was $60,000 of unamortized discount applicable to the bonds, and the company paid an additional $69,000 to the bondholders to induce conversion of all the bonds. The company records the conversion using the book value method.

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No. Account Titles and Explanation Debit Credit 1. Cash 18522000 Discount on Bonds Payable Bonds Payable 2. Cash Discount on Bonds Payable Bonds Payable 18900000 Paid-in Capital-Stock Warrants UNDATI 756000 3. Debt Conversion Expense Bonds Payable Discount on Bonds Payable Common Stock 1080000 Paid-in Capital in Excess of Par - Common Stock Cash