On April 1, 2020, Riverbed Corp. sold 11,900 of its $1,000 face value, 15-year, 12% bonds at 93. Interest payment dates are April 1 and October 1. The company uses the effective interest method. On March 1, 2021, Riverbed extinguished 2,975 of the bonds by issuing 92,700 shares. At this time, the accrued interest was paid in cash to the bondholders whose bonds were being extinguished. In a separate transaction on March 1, 2021, 120,000 of the companys shares sold for $31 per share. (a1) Prepare Riverbed Corp.s journal entry to record the issuance of the bonds on April 1, 2020.