On January 1 2017, Marin Corporation ssued S3 800,000 of 10-year 8% convertible debentures at 104 Interest is to be paid se inn ally on June 30 and December 31. Each $1,000 debenture an be conver ed into 8 shares of Marin Corporation $100 par value com mon stock after December 31, 2018. 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 $115. 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) Merch 31, 2019 (b) January 1, 2019 d June 30, 2019 Record the conversions using the book value method Credit account tit s aro automatically indented when amount is entered. Do not indent manu ally. no entry is required select No Entry for the account tities and ter 0 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 nterest Expense " 152,000 on Bonds Payable Cosh (b) Jan. 1, 2019 Bonds Payable 2 3,800,000 on Bonds 420 121,600 ( Mar.31, 2019 Lnterest Expense t) Premium an Bonds Payable nterest Payab To record interest expense) Mar. 31, 2019 Bonds Payable on Bonds in Copitel in Excess of Pa To record the corversion) (d) Jun. 30, 2019 Interest Expense Premium on Bonds Payable