On January $1,2025,$ Splish Corporation issued $\backslash (\backslash$$ $3,740,000\backslash )$ of $10-$year, $\backslash (8\backslash \%\backslash )$ convertible debentures at $102.$ Interest is to be paid semiannually on June $30$ and December $31.$ Each $\backslash (\backslash$$ $1,000\backslash )$ debenture can be converted into $8$ shares of Splish Corporation $\backslash (\backslash$$ $100\backslash )$ par value common stock after December $31,2026.$ On January $1,2027,\backslash (\backslash$$ $374,000\backslash )$ of debentures are converted into common stock, which is then selling at $\backslash (\backslash$$ $111\backslash ).$ An additional $\backslash (\backslash$$ $374,000\backslash )$ of debentures are converted on March $31,2027.$ The market price of the common stock is then $\backslash (\backslash$$ $116\backslash ).$ Accrued interest at March $31$ will be paid on the next interest date. Bond premium is amortized on a straight$-$line basis. Make the necessary journal entries for: a$.$ December $31,2026.$ c$.$ March $31,2027.$ b$.$ January $1,2027.$ d$.$ June $30,2027.$ Record the conversions using the book value method. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Round answers to $\backslash (\backslash$mathbf$\{$O$\}\backslash )$ decimal places, e$.$g$.5,275.)$