I am not sure what I am doing wrong.

On January 1, 2020, Culver Corporation issued $3,960,000 of 10-year, 7% convertible debentures at 104. Interest is to be paid semiannually on June 30 and December 31. Each $1,000 debenture can be converted into 8 shares of Culver Corporation $100 par value common stock after December 31, 2021. On January 1, 2022, $396,000 of debentures are converted into common stock, which is then selling at $111. An additional $396,000 of debentures are converted on March 31, 2022. The market price of the common stock is then $116. Accrued interest at March 31 will be paid on the next interest date. Bond premium is amortized on a straight-line basis. Make the necessary journal entries for: (a) December 31, 2021. (c) March 31, 2022. (b) January 1, 2022. (d) June 30, 2022. Record the conversions using the book value method. (Credit account titles are automatically indented when 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. Round answers to 0 decimal places, e.g. 5,275.) No. Date Account Titles and Explanation Debit Credit (a) Dec. 31, 2021 Interest Expense 131670 Premium on Bonds Payable 6930 Cash 138600 (b) Jan. 1, 2022 Bonds Payable 396000 Premium on Bonds Payable 13068 X Common Stock 277200 Paid-in Capital in Exces 131868 (c) Mar. 31, 2022 Interest Expense 7338 fra 1 6:02 PM 3/4/2021 CALCULATOR PRINTER VERSION BACK NEXT Common Stock 277200 Paid-in Capital in Exces 131868 (c) Mar. 31, 2022 Interest Expense 7338 Premium on Bonds Payable 408 6930 Interest Payable (To record interest expense) Mar. 31, 2022 TBonds Payable 396000 Premium on Bonds Payable 12660 Common Stock 277200 Paid-in Capital in Exces 131460 (To record the conversion) (d) Jun. 30, 2022 Interest Expense 104717 Premium on Bonds Payable 6163 Interest Payable 6930 Cash 117810 O D. 1 1 6:02 PM 3/4/2021