October 1, 2013: issued $6,000,000 of 20 year convertible bonds. The bonds pay an annual rate of interest of 5%, payable semi-annually on April 1 st and October 1 st each year. The bonds were issued with a premium of $180,000. The premium is being amortized on a straight line basis. The bonds can be converted on any date after 4 years from their issue date, into 10 shares of Tapcos $5 par value common stock for each $1,000 of bonds.

On December 1, 2017 $1,200,000 of bonds were turned in for conversion. Accrued interest on the bonds being converted was also paid to the holders at the time of the conversion. The companys stock was selling for $205 per share on the date of the conversion.

On May1, 2018 $480,000 of bonds were turned in for conversion. Accrued interest on the bonds being converted was also paid to the holders at the time of the conversion. The companys stock was selling for $235 per share on the date of the conversion.

Tapco Plastics Corporation has a year end of December 31 st . Prepare all journal entries pertaining to these bonds for the dates below:

October 1, 2017 December 1, 2017

May 1, 2018

December 31, 2018

April 1, 2019