Oriole inc issued $5,400,000 of convertible 5 -year bonds on July 1, 2025. The bonds provide for 68 interest payable semiannually on January 1 and July 1 . The discount in connection with the issue was $105,000, which is being amortized monthly on a straight-line basis. The bonds are convertible after one year into 15 shares of Oriole inc's $1 par value common stock for each $1.000 of bonds. On October 1, 2026, \$648,000 of bonds were turned in for conversion into common stock interest has been accrued monthly and paid as due. At the time of conversion, any accrued interest on bonds being converted is paid in cash. Prepare the joumal entries to record the conversion, amortization, and interest in connection with the bonds as of the following dates. (Credit occount tities are automatically indented when amount is entered. Do not indent monuolly. If no entry is required, select "No Entry" for the account titles and enter of for the amounts, List all debit entries before credit entries.) (a) October 1, 2026. (Assume the book value method is used) (b) October 31,2026 (c) December 31, 2026, including closing entries for end-of-year. No. Date Account Titles and Explanation Debit Credit (a) Oct. 1 (To record conversion of bonds to common stock) Oct.1.2026 (To record payment of interest due on converted bonds) (b) Oct.31 (To record amortization of discount on bonds) Oct.312026 (To record accrual of interest payable on bonds) (c) Dec. 31 (To record amortization of discount on bonds) Dec. 31, 2026 (To record accrual of interest payable on bonds) Dec 31, 2026 (To close expense account) eTextbook and Media