Riverbed Corp. issued $18,600,000 par value 11% convertible bonds at 99. If the bonds had not been convertible, the companys investment banker estimates they would have been sold at 95. 2. Marin Company issued $18,600,000 par value 11% bonds at 98. One detachable stock purchase warrant was issued with each $100 par value bond. At the time of issuance, the warrants were selling for $5. 3. Suppose Sepracor, Inc. called its convertible debt in 2017. Assume the following related to the transaction. The 12%, $9,300,000 par value bonds were converted into 930,000 shares of $1 par value common stock on July 1, 2017. On July 1, there was $51,000 of unamortized discount applicable to the bonds, and the company paid an additional $78,000 to the bondholders to induce conversion of all the bonds. The company records the conversion 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 0 for the amounts.) No. Account Titles and Explanation Debit Credit 1. enter an account title for the first transaction enter a debit amount enter a credit amount enter an account title for the first transaction enter a debit amount enter a credit amount enter an account title for the first transaction enter a debit amount enter a credit amount 2. enter an account title for the second transaction enter a debit amount enter a credit amount enter an account title for the second transaction enter a debit amount enter a credit amount enter an account title for the second transaction enter a debit amount enter a credit amount enter an account title for the second transaction enter a debit amount enter a credit amount 3. enter an account title for the third transaction enter a debit amount enter a credit amount enter an account title for the third transaction enter a debit amount enter a credit amount enter an account title for the third transaction enter a debit amount enter a credit amount enter an account title for the third transaction enter a debit amount enter a credit amount enter an account title for the third transaction enter a debit amount enter a credit amount enter an account title for the third transaction enter a debit amount enter a credit amount