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

1.		Sunland Corp. issued $21,300,000 par value 10% convertible bonds at 98. If the bonds had not been convertible, the companys investment banker estimates they would have been sold at 95.
2.		Coronado Company issued $21,300,000 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 $5.
3.		Suppose Sepracor, Inc. called its convertible debt in 2020. Assume the following related to the transaction. The 11%, $10,200,000 par value bonds were converted into 1,020,000 shares of $1 par value common stock on July 1, 2020. On July 1, there was $59,000 of unamortized discount applicable to the bonds, and the company paid an additional $69,000 to the bondholders to induce conversion of all the bonds. The company records the conversion using the book value method.