For each of the unrelated transactions described below, present the entries required to record each transaction. 1. Swifty Corp. issued $21.000,000 par value 9% convertible bonds at 99 . If the bonds had not been convertible, the company's investment bankor estimates they would have been scld at 95 . 2. Nash Company issued $21,000,000 par value 9% bonds at 98 . One detachable stock purchase warrant was issued with each $100 par value bond At the time of issuance, the warrants were selling for $4 3. Suppose Sepracor. Inci called its convertible debt in 2025. Assume the following related to the transaction. The 10\%, $9,800,000 par value bonds were converted into 980,000 shares of $1 par value common stock on July 1, 2025, On July 1. there was $53,000 of unamortised discount applicable to the bonds, and the company paid an additional $71.000 to the bondholders to induce comversion of ali the bonds. The company records the conversion using the book value method. (List all debit entries before credit entries. Credit occount tilies are automatically inderited when omount is entered. Do not indent manually, If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. 2. 3