On January 1, 2017, Carla Corporation issued $3,800,000 of 10-year, 9% convertible debentures at 104. Interest is to be paid semiannually on June 30 and December 31. Each $1,000 debenture can be converted into 8 shares of Carla Corporation $100 par value common stock after December 31, 2018. NEXT CES On January 1, 2019, $380,000 of debentures are converted into common stock, which is then selling at $110. An additional $380,000 of debentures are converted on March 31, 2019. The market price of the common stock is then $114. Accrued interest at March 31 will be paid on the next interest date. Bond premium is amortized on a straight-line basis. Make the necessary journal entries for: (a) December 31, 2018. (c) March 31, 2019 (b) January 1, 2019 (d) June 30, 2019 Record the conversions using the book value method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Round answers to 0 decimal places, e.g. 5,275.) No. Date Account Titles and Explanation Debit Credit (a) Dec. 31, 2018 (b) Jan. 1, 2019 ES (c) Mar. 31, 2019 (To record interest expense) Mar. 31, 2019 (To record the conversion) (d) Jun. 30, 2019