On January 1, 2017, Concord Corporation issued $3, 680,000 of 10-year, 8% convertible debentures at 102. Interest is to be paid semiannually on June 30 and December 31. Each SI,000 debenture can be converted into 8 shares of Concord Corporation $100 par value common stock after December 31, 2018. On January 1, 2019, $368,000 of debentures are converted into common stock, which is then selling at $110. An additional $368,000 of debentures are converted on March 31, 2019. The market price of the common stock is then $116. 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. (b)January 1, 2019. (c) March 31, 2019. (d) June 30, 2019