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

1.		Ayayai Corp. issued $19,500,000 par value 11% convertible bonds at 98. If the bonds had not been convertible, the companys investment banker estimates they would have been sold at 95.
2.		Pina Company issued $19,500,000 par value 11% 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 $5.
3.		Suppose Sepracor, Inc. called its convertible debt in 2017. Assume the following related to the transaction. The 12%, $10,500,000 par value bonds were converted into 1,050,000 shares of $1 par value common stock on July 1, 2017. On July 1, there was $57,000 of unamortized discount applicable to the bonds, and the company paid an additional $82,000 to the bondholders to induce conversion of all the bonds. The company records the conversion using the book value method.