On Jan. $1,2023,$ MWM Corp. issued a series of $100$ convertible bonds, maturing in $5$ years. The face amount of each bond was $$500.$ MWM received $$51,400$ for the bond issue. The bonds paid interest every Dec $31$ at $6\%$ the market interest rate for bonds with a comparable level of risk was $6\mathrm{.}50\%.$ The bonds were convertible to common shares at a rate of $12$ common shares

per bond. Flounder amortized bond premiums and discounts using the effective interest method, and the company$$s year$-$end was Dec $31.$ MWM follows ASPE.

On Jan. $01,2024,20$ of the bonds were converted into common shares. On Jun $30,2024$ another $20$ bonds were converted into common shares. The bondholders chose to forfeit the accrued interest on these bonds. On Jan $01,2025,$ when the fair value of the bonds was

$ $30,750$ due to a decrease in market interest rates, a conversion inducement of $ $28/$bond was offered to the remaining bondholders to convert their bonds to common shares. All of the remaining $60$ bonds were converted into common shares at that time.

a$.$ Prepare the journal entry at Jan $01,2023$

b$.$ Prepare the journal entry at Dec $31,2023$

c$.$ Prepare the journal entry at Jan $01,2024$

d$.$ Prepare the journal entry at Jun $30,2024$

e$.$ Prepare the journal entry at Dec $31,2024$

f$.$ Prepare the journal entry at Jan $01,2025$