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Pronghorn Inc. issued $1,800,000 of convertible 10-year bonds on July 1, 2020. The bonds provide for 12% interest payable semiannually on January 1 and July 1. The discount in connection with the issue was $48.000, which is being amortized monthly on a straight-line basis. The bonds are convertible after one year into 8 shares of Pronghorn Inc's $100 par value common stock for each $1,000 of bonds. On August 1, 2021, $180,000 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 journal entries to record the conversion, amortization, and interest in connection with the bonds as of the following dates. (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 for the amounts.) (a) August 1, 2021. (Assume the book value method is used.) (b) August 31, 2021 (c) December 31, 2021, including closing entries for end-of-year. No. Date Debit Credit Account Titles and Explanation Bonds Payable (a) Aug 1, 2021 180000 Discount on Bonds Payable 144000 Common Stock Paid-in Capital in Excess of Par - Common Stock (To record the issuance of shares of common stock and the write-off of the discount on bonds payable.) Interest Payable Aug 1, 2021 1800 Cash 1800 360 360 (To record payment in cash of interest accrued on bonds.) (b) Aug 31, 2021 Interest Expense Discount on Bonds Payable (To record amortization of discount on bonds.) Aug. 31, 2021 Interest Expense Interest Payable (To record accrual of interest on bonds.) (c) Dec 31, 2021 Income Summary 18000 18000 107200 107200 Interest Expense (To close expense account)