Dunker Donuts issues a $$100,000$ par value $8\%$

coupon, semi$-$annual convertible bond for

$$93,000$ on June $30,2022,$ to yield $7\%.$ On Dec

$31,$ Dunker pay the semi$-$annual interest. On

Jan $1,2023,$ Dunker pays $$8,000$ to induce

bondholders to convert the bond to $50,000$

shares of $$0\mathrm{.}1$ par common stock. How does

Dunker account for $1)$ the issuance, $2)$ the

payment of interest, and $3)$ conversion of the

bond?