i cannot understand the last two entries

Oriole inc. issued $1,920,000 of convertible 10 -year bonds on July 1,2020 . The bonds provide for 12% interest payable semiannually on January 1 and July 1 . The discount in connection with the issue was $49,200, which is being amortized monthly on a straight-line basis. The bonds are convertible after one year into 8 shares of Oriole inc's $100 par value common stock for each $1,000 of bonds. On August 1,2021. $192.000 of bonds were turned in for conversion into common stock. Interest has been accrued monthly and paid as due. At the time of conversion, any accrued interest on bonds being converted is paid in cash. Prepare the journal entries to record the conversion, amortization, and interest in connection with the bond was of the following dates. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (a) August 1, 2021. (Assume the book value method is used.) (b) August 31,2021. (c) Decernber 31, 2021, including closing entries for end-of-year. Aug. 1, 2021 Interest Payable Cash (To record payment in cash of interest accrued on bonds.) Aug. (b) 31. 2021 Interest Experse 369 Discount on Bonds Payable (To record amortization of discount on bonds.) Aug. 31, Interest Expense 369 2021 Interest Payable 19,200 (To record accrual of interest on bonds.) Dec. (c) 31 . income Summary 2021 Interest Expense (To close expense account) Oriole Inc issued $1,920.000 of convertible 10 -year bonds on July 1,2020 . The bonds provide for 12% interest payable semiannually on January 1 and July 1 . The discount in connection with the issue was $49.200, which is being amortized monthly on a straight-line basis. The bonds are convertible after one year into 8 shares of Oriole incis $100 par value common stock for each $1,000 of bonds. On August 1.2021.\$192,000 of bonds were turned in for conversion into common stock. Interest has been accrued monthly yand paid as due. At the time of conversion, any accrued interest on bonds being corverted is paid in cash. Prepare the journat entries to record the corversion, amortization, and interest in connection with the bonds as of the following dates. (Credit occount tites are cutomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the emounts) (a) August 1.2021. (Assume the book value method is used) (b) August 31,2021. (c) December 31,2021, induding closing entries for end-of-year. No. Date fccount Titles and Explanation (a) Aug. 1. Dends Porable 2021 Bacount on Boeds Payable (To record the lissuance of shares of comrnon stock and the wille-off of the discount on bonds poyable. (To record perment in cach of interest accued on boeds.) a) Aul. \begin{tabular}{|} \hline \\ \hline & 4397 \\ \hline & 153600 \\ \hline & \\ \hline \end{tabular} (6) 21 a (So mucrid anatuation of decount ca bonds.) (To record amortizstion of dickount ion bonds.) (To record acmual of interest on bonds? (To dowe expense accourt)