Hoffman Corporation issued $100 million of 6%, 15-year bonds at 103, Each of the 100,000 bonds was convertible into one share of $1 par common stock. e the journal entry to record the issuance of the bonds. (Enter your answers in millions rounded to 1 decimal place (i.e. 5,500,000 should be entered as 5.5). If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) ournal entry worksheet Record the issuance of the bonds. Ev 100 Next >