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

On August $1,2019,$ Lane Corporation called its $10\%$ convertible bonds for conversion. The $8,000,000$ par bonds were converted into $320,000$ shares of $20$ par ordinary shares. On August $1,$ there was $700,000$ of unamortized premium applicable to the bonds. The Share Premium$-$Conversion Equity account had a balance of $300,000.$ The fair value of the ordinary shares was $20$ per share. Ignore all interest payments.

Packard, Inc. decides to issue convertible bonds instead of ordinary shares. The company issues $10\%$ convertible bonds, par $3,000,000,$ at $97.$ The investment banker indicates that if the bonds had not been convertible they would have sold at $94.$

Gomez Company issues $5,000,000$ of bonds with a coupon rate of $8\%.$ To help the sale, detachable share warrants are issued at the rate of ten warrants for each $1,000$ bond sold. It is estimated that the fair value of the bonds without the warrants is $4,935,000.$ The bonds with the warrants sold at $101.$