Question 3 of 19 - /20 On January 1, 2020, Whispering Corporation issued $ 3,640,000 of 10-year 7% convertible debentures at 104. Interest is to be paid semiannually on June 30 and December 31. Each $ 1.000 debenture can be converted into 8 shares of Whispering Corporations 100 par value common stock after December 31, 2021 On January 1, 2022, $ 364,000 of debentures are converted into common stock, which is then selling at $ 110. An additional 364,000 of debentures are converted on March 31, 2022. The market price of the common stock is then $ 114. 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 (al December 31, 2021 Ich March 31, 2022 June 30, 2022 (b) January 1, 2022 (d) Record the conversions using the book value method. (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. Round answers to decimal places 48 5.2753 No. Date Credit Account Titles and Explanation Debit (a) Dec 31, 2021 Question 3 of 19 - /20 No. Date Account Titles and Explanation Debit Credit (a) Dec 31 2021 (b) Jan. 1 2022 (c) Mar. 31, 2022 (To record interest expense) Sne Question 3 of 19 - /20 (To record interest expense) Mar 31 2022 (To record the conversion) (d) Jun 30 2022 e Textbook and Media