Skysong Inc. issued $$3,780,000$ of $10\%,10-$year convertible bonds on June $1,2025,$ at $99$ plus accrued interest. The bonds were dated April $1,2025,$ with interest payable April $1$ and October $1.$ Bond discount is amortized semiannually on a straight$-$line basis.

On April $1,2026,$ $$1,417,500$ of these bonds were converted into $36,000$ shares of $$21$ par value common stock. Accrued interest was paid in cash at the time of conversion.

$($a$)$ Prepare the entry to record the interest expense at October $1,2025.$ Assume that accrued interest payable was credited when the bonds were issued.

$($b$)$ Prepare the entry to record the conversion on April $1,2026.($Book value method is used.$)$