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Hw: I/R (X) O Crane Company issued $10,000,000 par value 59 ponds at 99. One detachable stock purchase warrant was issued with each $100 par value bond. At the time of issuance, the warrants were selling for $2. (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 Ofor the amounts.) Account Titles and Explanation Debit Credit Cash 9900000 Discount on Bonds Payable 300000 so (plug in) Bonds Payable 10000000 Paid-in Capital-Stock Warrants 200000 Cheyenne Corp. issued $10,000,000 par value 10% convertible bonds at 99. If the bonds had not been convertible, the company's investment banker estimates they would have been sold at 95. (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 O for the amounts.) Account Titles and Explanation Debit Credit Cash 9900000 Discount on Bonds Payable 100000 Bonds Payable 10000000 Suppose Google, Inc. called its convertible debt in 2017. Assume the following related to the transaction. The 8%, $4,200,000 par value bonds were converted into 525,000 shares of $1 par value common stock on July 1, 2017. On July 1, there was $25,000 of unamortized discount applicable to the bonds, and the company paid an additional $28,000 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 O for the amounts.) Debit Credit 28000 Account Titles and Explanation C. Debt Conversion Expense A. Bonds Payable E. Discount on Bonds Payable 4200000 25000 Paid-in Capital in Excess of Par - Common Stock 3650000 D. Common Stock 525000 Cash 28000 Why in question 1&2, it debited discount on bond payable? But in question 3, it credit discount on bond payable? I am confused when to credit or debit discount on bond payable