The Totto Ltd. (G) has 1 million Euros in convertible bond, with 300,000 Euros determined to be the equity portion of the debt. The journal entry for the sale of the bond to the German public on the DAX would be: Debit to cash for 1 million Euros, Credit to bond payable for 1 million Euros Debit to cash for 300,000 Euros, Credit to stock for 300,000 Euros Debit to cash for 300,000 Euros, Credit to bond payable for 300,000 Euros Debit to cash for 1 million Euros, Credit to bond payable for 700,000 Euros and credit to equity for 300,000 Euros