NEED ALL INDIVIDUAL CALCULATIONS for BOTH A and B.

On January 1, 2013, when its $40 par value common stock was selling for $76 per share, Plato Corp. issued $10,130,000 of 8% convertible debentures due in 20 years. The conversion option allowed the holder of each $1,000 bond to convert the bond into five shares of the corporation's common stock. The debentures were issued for $10,940,400. The present value of the bond payments at the time of issuance was $9,155,000, and the corporation believes the difference between the present value and the amount paid is attributable to the conversion feature. On January 1, 2014, the corporation's $40 par value common stock was split 2 for 1, and the conversion rate for the bonds was adjusted accordingly. On January 1, 2015, when the corporation's $20 par value common stock was selling for $140 per share, holders of 30% of the convertible debentures exercised their conversion options. The corporation uses the straight-line method for amortizing any bond discounts or premiums