volue: 10.00 polnts Bradley-Link's December 31, 2016, balance sheet included the following items ($ in millions) Long-Term Liabilities 10.0% convertible bonds, callable at 102 beginning in 2017, $294 due 2020 (net of unamortized discount of $6) [note 8] 11.0% registered bonds callable at 104 beginning in 2026, 50 due 2030 (net of unamortized discount of $2) [note 8] Shareholders' Equity Equity-stock warrants Note 8: Bonds (in part) The 10.0% bonds were issued in 2003 at 96.0 to yield 10%. Interest is paid semiannually on June 30 and December 31. Each $1,000 bond is convertible into 50 shares of the Company's no par common stock The 11.0% bonds were issued in 2007 at 102 to yield 10%. Interest is paid semiannually on June 30 and December 31. Each $1,000 bond was issued with 50 detachable stock warrants, each of which entitiles the holder to purchase one share of the Company's no par common stock for $30, beginning 2017 On January 3, 2017, when Bradley-Link's common stock had a market price of s$37 per share On January 3, 2017, when Bradley-Link's common stock had a market price of $37 per share Bradley-Link called the convertible bonds to force conversion, 90% were converted, the remainder were acquired at the call price. When the common stock price reached an all-time high of $38 in December of 2017, 40% of the warrants were exercised. Required: 1. Prepare the journal entries that were recorded when each of the two bond issues was originally sold in 2003 and 2007. (If no entry is required for a transactionlevent, select "No journal entry required" in t entered as 10).) the first account field. Enter your answer in millions (i.e., 10,000,000 should be