Windsor Corporation issued 6,000, five year, 3% bonds at 103 on January 1, 2020. Interest is paid annually. Each $1,000 bond carried one detachable warrant allowing the holder to purchase 100 common shares in Windsor at $9 per share, the price at which Windsor shares were trading on the day of the sale of the bonds. Similar straight bonds trading on the open market paid 6%. On June 30, 2020, 1,200 of the bond holders exercised the options to buy the shares. Prepare the journal entries to record these events. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to O decimal places eg. 58,971. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Credit Date Jan 1, 2020 Account Titles and Explanation Cash Debit 6180000 Bonds Payable 6000000 Contributed Surplus - Stock Warrants 18000 Jun 30, 2020 Cash 120000 Contributed Surplus - Stock Warrants Common Shares