On April 1, 2020, Wildhorse Company sold 18,900 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, 2021, Wildhorse took advantage of favorable prices of its stock to extinguish 5,700 of the bonds by Issuing 188, 100 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 $32 per share on March 1, 2021. Prepare the journal entries needed on the books of Wildhorse 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 o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) April 1, 2020: issuance of the bonds. (b) October 1, 2020: payment of semiannual interest. (c) December 31, 2020: accrual of interest expense. (d) March 1, 2021: extinguishment of 5,700 bonds. (No reversing entries made.) No. Date Account Titles and Explanation Debit Credit (a) 4/1/20 TCash 18333000 Discount on Bonds Payable 567000 Bonds Payable 18900000 (b) 10/1/20 Interest Expense 1058400 X Discount on Bonds Payable 18900 ARCOS ingene manually.) (a) April 1, 2020: issuance of the bonds. (b) October 1, 2020: payment of semiannual Interest. (c) December 31, 2020: accrual of interest expense. (d) March 1, 2021: extinguishment of 5,700 bonds. (No reversing entries made.) No. Date Account Titles and Explanation Debit Credit 4/1/20 Cash 18333000 Discount on Bonds Payable 567000 Bonds Payable 18900000 (b) 10/1/2017 Interest Expense 1058400 Discount on Bonds Payable 18900 Cash 1039500 (c) 12/31/20 interest Expense Discount on Bonds Payable Interest Payable (d) 3/1/21 Interest Expense Discount on Bonds Payable Interest Payable S 3/1/21 Tinterest Expense Interest Payable S Discount on Bonds Payable Cash (To record interest and discount on bonds retired) 3/1/21 TBonds Payable Loss on Redemption of Boi x Discount on Bonds Payable Common Stock Pald-in Capital in Excess o (To record extinguishment of the bonds)