On April $1,2019,$  D$.$ Crozier Inc. issued $5$ year $1,000,0006\%$ convertible bond. Every $$1,000$ bond can be converted to $20$ shares of common stock. Interest is payable every April $1$ and October $1.$  The company has a Dec $31$ year end. The market interest rate is $8\%$ for similar bond without conversion right. The firm also pays $$35,889$ cash for issuance costs. On April $2,2019,50\%$ of the convertible bond is converted into company$’$s common stock. On October $2,2020,$ the company paid $$190,000$ cash to induce the conversion of the rest of the bond. The market value of the bond at the time is $$500,000.$ 

Journalize necessary journal entries at the following dates April $12019,$ October $12019,$ December $2019,$ April $12020,$ April $22020,$ October $12020$ and October $22020.$ The company uses effective interest method.