On April 1, 2017, Marigold Company sold 27,900 of its 11%, 15-year, $1,000 face value bonds at 97. Interest payment dates are April 1 and October 1, and the company uses the straight-line method of bond discount amortization. On March 1, 2018, Marigold took advantage of favorable prices of its stock to extinguish 6,600 of the bonds by issuing 217,800 shares of its $10 par value common stock. At this time, the accrued interest was paid in cash. The companys stock was selling for $30 per share on March 1, 2018. Prepare the journal entries needed on the books of Marigold Company to record the following. (Round intermediate calculations to 6 decimal places, e.g. 1.251247 and final answers to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(a)		April 1, 2017: issuance of the bonds.
(b)		October 1, 2017: payment of semiannual interest.
(c)		December 31, 2017: accrual of interest expense.
(d)		March 1, 2018: extinguishment of 6,600 bonds. (No reversing entries made.)

(d) 3/1/18 Interest Payable Tinterest Expense T Cash 6600000 Discount on Bonds Payable (To record payment to retiring bondholders) 3/1/18 Bonds Payable 6600000 6600000 a Loss on Redemption of Bonds 119900 | Discount on Bonds Payable 185900 Common Stock 2178000 Paid-in Capital in Excess of Par - Common Stock 4356000 (To record extinguishment of the bonds)