On April 1, 2017, Seminole Company sold 15,000 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, Seminole took advantage of favorable prices of its stock to extinguish 6,000 of the bonds by issuing 200,000 shares of its $10 par value common stock. At this time, the accrued interest was paid in cash. The company's stock was selling for $31 per share on March 1, 2018 Prepare the journal entries needed on the books of Seminole Company to record the following. (Round intermediate calculations to 6 decimal places, e.g. 1.251247 and final answers to o 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 6,000 bonds. (No reversing entries made.) No. Date Account Titles and Explanation Debit Credit (a) 4/1/17 (b) 10/1/17 (c) 12/31/17