On January $1,2011,$ Trillini Corporation issued $$3,000,000$ of $10-$year, $8\%$ convertible debentures at $102.$ Interest is to be paid semiannually on June $30$ and December $31.$ Each $$1,000$ debenture can be converted into eight shares of Trillini Corporation $$100$ par value common stock after December $31,2012.$ On January $1,2013,$ $$600,000$ of debentures are converted into common stock, which is then selling at $$110.$ An additional $$600,000$ of debentures are converted on March $31,2013.$ The market price of the common stock is then $$115.$ Accrued interest at March $31$ will be paid on the next interest date. Bond premium is amortized on a straight$-$line basis.

Record Journal Entries for:

a$)12/31/2012$

b$)1/1/2013$

c$)3/31/2013$

d$)6/30/2013$

Record the conversions using the book value method