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

Concord Corp. issued $$20,100,000$ par value $10\%$ convertible bonds at $98.$ If the bonds had not been convertible, the

company's investment banker estimates they would have been sold at $95.$

Marigold Company issued $$20,100,000$ par value $10\%$ 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.$

Suppose Sepracor, Inc. called its convertible debt in $2025.$ Assume the following related to the transaction. The $11\%,$

$$9,100,000$ par value bonds were converted into $910,000$ shares of $$1$ par value common stock on July $1,2025.$ On July $1,$

there was $$60,000$ of unamortized discount applicable to the bonds, and the company paid an additional $$81,000$ to the

bondholders to induce conversion of all the bonds. The company records the conversion using the book value method.

$($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, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$