Prepare the journal entry to record the retirement of the bonds at maturity, assuming the bonds were issued at 100. Prepare the journal entry to record the retirement of the bonds before maturity at 97. Assume the balance in Premium on Bonds Payable is $5,000Prepare the journal entry to record the conversion of the bonds into 15,000 shares of $10 par value common stock Assume the bonds were issued at par. Pincher Company purchased 50 Issac Company 12%, 10-year, $1,000 bonds on January 1, 2012, for $54,000 Pincher Company also had to pay $500 of broker's fees. The bonds pay interest semiannually On January 1, 2013, after receipt of interest, Pincher Company sold 30 of the bonds for $31,000