For each of the unrelated transactions described below, present the entry or entries required to record each transaction. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

1. Headland SA issued 10,400,000 par value 10% convertible bonds at 99. If the bonds had not been convertible, the companys investment banker determines that they would have been sold at 95.

2. Sage AG issued 10,200,000 par value 10% bonds at 98. One share warrant was issued with each 100 par value bond. The net present value of the bonds without the warrants was 9,792,000.

3. Pronghorn AG called its convertible debt in 2022. Assume the following related to the transaction. The 11%, 10,400,000 par value bonds were converted into 1,040,000 shares of 1 par value ordinary shares on July 1, 2022. The carrying amount of the debt on July 1 was 10,088,000. The Share PremiumConversion Equity account had a balance of 208,000, and the company paid an additional 78,000 to the bondholders to induce conversion of all the bonds. The company records the conversion using the book value method.