What is the journal entry for:

1. 50 shares of preferred stock $50 par (originally issued at $60 per share) were converted into 100 shares of common stock $10 par

2. Bonds payable with face amount of $7,000 were issued for $7,750 on 4/30/23. The bonds mature on 4/30/28 and pay interest semiannually. The straight-line method is used to amortize the bond premium. Interest expense totaled $460 for 2023

3. Last year depreciation expense was inadvertently understated in the amount of $1,800. The correction made his year to Accumulated Depreciation and to retained earnings as a prior period adjustment. The company received a $500 related income tax refund. (Hint: there are 3 pieces to the JE, with one of the pieces 500 on income tax refund being an add back into operating activities because it is accounting for the net income already with the income tax provision being accounted for before arriving at net income.