Solve D only please

Question 2 of 6 9.4/10 On April 1, 2020, Blue Spruce Corp. sold 11,800 of its $1,000 face value, 15-year, 12% bonds at 96. Interest payment dates are April 1 and October 1. The company uses the effective interest method. On March 1, 2021, Blue Spruce extinguished 2,950 of the bonds by issuing 93,800 shares. At this time, the accrued interest was paid in cash to the bondholders whose bonds were being extinguished. In a separate transaction on March 1, 2021, 120,000 of the company's shares sold for $31 per share. (21) Your answer is correct. Prepare Blue Spruce Corp's journal entry to record the issuance of the bonds on April 1, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit 4/1/20 Cash 11328000 Bonds Payable 11328000 List of Accounts Attempts: 2 of 3 used (d) Your answer is partially correct. Prepare Blue Spruce Corp.'s journal entries to record the extinguishment of 2,950 bonds by the issuance of common shares (no reversing entries are made) on March 1, 2021. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit 3/1/21 Interest Expense Interest Payable 88500 Bonds Payable Cash 147500 (To record payment of interest to bondholders) 3/1/21 Bonds Payable Loss on Redemption of Bonds 2818045.17 Common Shares 2907800 (To record extinguishment of the bonds) Question 2 of 6 9.4/10 On April 1, 2020, Blue Spruce Corp. sold 11,800 of its $1,000 face value, 15-year, 12% bonds at 96. Interest payment dates are April 1 and October 1. The company uses the effective interest method. On March 1, 2021, Blue Spruce extinguished 2,950 of the bonds by issuing 93,800 shares. At this time, the accrued interest was paid in cash to the bondholders whose bonds were being extinguished. In a separate transaction on March 1, 2021, 120,000 of the company's shares sold for $31 per share. (21) Your answer is correct. Prepare Blue Spruce Corp's journal entry to record the issuance of the bonds on April 1, 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit 4/1/20 Cash 11328000 Bonds Payable 11328000 List of Accounts Attempts: 2 of 3 used (d) Your answer is partially correct. Prepare Blue Spruce Corp.'s journal entries to record the extinguishment of 2,950 bonds by the issuance of common shares (no reversing entries are made) on March 1, 2021. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit 3/1/21 Interest Expense Interest Payable 88500 Bonds Payable Cash 147500 (To record payment of interest to bondholders) 3/1/21 Bonds Payable Loss on Redemption of Bonds 2818045.17 Common Shares 2907800 (To record extinguishment of the bonds)