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January 1 and July 1 . The discount in connection with the issue was $102,000, which is being amortized monthly on a straight-line basis. The bonds are convertible after one year into 15 shares of Swifty inc.'s $1 par value common stock for each $1,000 of bonds. On October 1, 2026, $693,000 of bonds were turned in for corversion into common stock. Interest has been accrued monthly and paid as due. At the time of conversion, any accrued interest on bonds being converted is paid in cash. Prepare the journal entries to record the conversion, amortization, and interest in connection with the bonds as of the following dates. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. List all debit entries before credit entries.) (a) October 1,2026. (Assume the book value method is used.) (b) October 31,2026. (c) December 31,2026 , including closing entries for end-of-year