On May $1,2024,$ D$$j$$ Vu Company issued $8\%$ bonds that have a total face value of

$$210,000($each bond has a face value of $$1,000).$ The bonds sold for $$161,826$ and

mature in $10$ years. The effective interest rate for the bonds was $12\%$ on $\frac{5}{1}\frac{?}{24}.$ Interest

is paid semiannually on October $31$ and April $30.$ Each bond can be converted into $10$

shares of D$$j$$ Vu Company's $$1$ par value common stock. The market value per share of

D$$j$$ Vu's common stock was $$8$ on $\frac{12}{31}\frac{?}{24}$ and $$17$ on $\frac{11}{1}\frac{?}{25}.$ The market rate of

interest on the bonds fell to $9\%$ on $\frac{8}{1}\frac{?}{24}.$

a$.$ Fill in all of the blanks in the amortization table.

b$.$ What is the change in total liabilities resulting from the $\frac{4}{30}\frac{?}{25}$ joumal entry to

record interest expense? Provide a dollar amount and circle increase or decrease.

$9$

Increase

Decrease

c$.$ What would the increase in D$$j$$ Vu Company's common stock and paid$-$in capital

accounts be if half of the bonds were converted into common stock on November $1,$

$2025?$

Common Stock $

Paid$-$in Capital &