SunlandbInc. issued $$2,520,000$ of convertible $10-$year bonds on July $1,2025.$ The bonds provide for $12\%$ interest payable semiannually on January $1$ and July $1.$ The discount in connection with the issue was $$52,800,$ which is being amortized monthly on a straight line basis.

The bonds are convertible after one year into $9$ shares of Sunland Inc's $$100$ par value common stocknfor each $$1,000$ of bonds.

On August $1,2026,$ $$252,000$ 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.

a$.$ August $1,2026$

b$.$ August $31,2026$

c$.$ December $31,2026$