On April 1, 2015, Company XYZ issued $6 million of 8%, 10-year convertible bonds priced to yield 7% (current market rate). The bonds pay interest on June 30 and December 31. Each $1,000 bond is convertible into 40 shares of $1 par common stock. On that date, ABC Company purchased 20% of the issue as an investment. On July 1, 2019, ABC converted all its bonds into common stock of XYZ. The market price per share for XYZ was $32 at the time of the conversion. Both companies use the effective-interest method for amortization. Required: Prepare journal entries for the issuance of the bonds on the issuer (XYZ) and the investor (ABC) books for the dates listed below. Be sure to clearly indicate which set of entries are for the issuer and which are for the investor. A. April 1, 2015 B. June 30, 2015 C. December 31, 2015 D. July 1, 2019