On January $1,2023,$ DMW Corporation issued a series of $100$ convertible bonds, maturing in $5$ years. The face amount of each bond a$.$

b$.$

c$.$

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d$.$

e$.$

f$.$

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was $$500.$ DMW received $$51,500$ for the bond issue. The bonds paid interest every December $31$ at $8\%$; the market interest rate for

bonds with a comparable level of risk was $8\mathrm{.}50\%.$ The bonds were convertible to common shares at a rate of $12$ common shares per

bond. DMW amortized bond premiums and discounts using the effective interest method, and the company's year$-$end was December

DMW follows ASPE.

On January $1,2024,20$ of the bonds were converted into common shares. On June $30,2024,$ another $20$ bonds were converted into

common shares. The bondholders chose to forfeit the accrued interest on these bonds.

On January $1,2025,$ when the fair value of the bonds was $$30,810$ due to a decrease in market interest rates, a conversion inducement

of $$\frac{27}{?}$ bond was offered to the remaining bondholders to convert their bonds to common shares. All of the remaining $60$ bonds were

converted into common shares at this time.

a$.$ Prepare the journal entry at January $1,2023.$

b$.$ Prepare the journal entry at December $31,2023.$

c$.$ Prepare the journal entry at January $1,2024.$

d$.$ Prepare the journal entry at June $30,2024.$

e$.$ Prepare the journal entry at December $31,2024.$

f$.$ Prepare the journal entry at January $1,2025.$

$($Do not round intermediate calculations. Round answers to $0$ decimal places e$.$g$.58,971.$ Credit account titles are automatically indented when

the 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.

Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$