For each of the unrelated transactions described below, present the entry(ies) required to record each transaction. Hamilton Inc. issued $60,000,000 par value 7% convertible bonds at 103. If the bonds had not been convertible, the companys investment banker estimates they would have been sold at par. Expenses of issuing the bonds were $800,000. Hamilton Inc. issued $40,000,000 par value 11% bonds at 102. One detachable stock purchase warrant was issued with each $1,000 par value bond. At the time of issuance, the warrants were selling for $7. On November 30, 2022, Hamilton Inc. called its 9% convertible debentures for conversion. The $70,000,000 par value bonds were converted into 700,000 shares of $1 par value common stock. On November 30, there was $165,000 of unamortized premium applicable to the bonds, and the company paid an additional $365,000 to the bondholders to induce conversion of all the bonds. The company records the conversion using the book value method.