Pearl Corp. issued $$11,000,000$ par value $10\%$ convertible bonds at $97.$ If the bonds had not been convertible, the company's investment banker estimates they would have been sold at $94.($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 $0$ for the amounts.$)$

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