The December 31, 2020, balance sheet of Kepler Corp. is as follows.

10% callable, convertible bonds payable (semiannual interest

dates April 30 and October 31; convertible into6shares of $25

par value common stock per $1,000 of bond principal; maturity date April 30, 2026)$500,000

Discount on bonds payable10,240

$489,760

On March 5, 2021, Kepler Corp. called all of the bonds as of April 30 for the principal plus interest through April 30. By April 30, all bondholders had exercised their conversion to common stock as of the interest payment date. Consequently, on April 30, Kepler Corp. paid the semiannual interest and issued shares of common stock for the bonds. The discount is amortized on a straight-line basis. Kepler uses the book value method.

Prepare the entries to record the interest expense and conversion on April 30, 2021. Reversing entries were made on January 1, 2021.(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.)

Interest Expense ______25,640

Cash_____25,000

Discount on Bonds Payable _____640

Bonds Payable_______500,000

Common Stock________NEED HELP HERE

Paid-in Capital in Excess of Par - Common Stock__________NEED HELP HERE

Discount on Bonds Payable________NEED HELP HERE