For each of the unrelated transactions described below, present the entry required to record the bond transactions.

1.		On August 1, 2018, Lane Corporation called its 10% convertible bonds for conversion. The $6,600,000 par bonds were converted into 264,000 shares of $20 par common stock. On August 1, there was $660,000 of unamortized premium applicable to the bonds. The fair value of the common stock was $20 per share. Ignore all interest payments.
2.		Packard, Inc. decides to issue convertible bonds instead of common stock. The company issues 10% convertible bonds, par $3,300,000, at 97. The investment banker indicates that if the bonds had not been convertible they would have sold at 94.
3.		Gomez Company issues $8,200,000 of bonds with a coupon rate of 8%. To help the sale, detachable stock warrants are issued at the rate of ten warrants for each $1,000 bond sold. It is estimated that the value of the bonds without the warrants is $8,099,000 and the value of the warrants is $504,000. The bonds with the warrants sold at 101.