On April 1. 2020. Coronado Company sold 21,600 of its 10%, 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, 2021, Coronado took advantage of favorable prices of its stock to extinguish 6,300 of the bonds by issuing 207.900 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. 2021 Prepare the journal entries needed on the books of Coronado Company to record the following. (Round intermediate calculations to 6 decimal places, es, 1.251247 and final answers to decimal places, eg.38,548. If no entry is required, select "No Entry for the account titles and enter for the amounts Credit account titles are automatically indented when amount is entered. Do not indent manually) (a) (b) April 1. 2020: issuance of the bonds. October 1, 2020: payment of semiannual interest. December 31, 2020: accrual of interest expense. March 1, 2021: extinguishment of 6,300 bonds. (No reversing entries made) (c) (d) Debit Credit No. Date Account Titles and Explanation