Whispering Inc. issued $$3,780,000$ of $11\%,10-$year convertible bonds on June $1,2025,$ at $98$ plus accrued interest. The bonds were dated April $1,2025,$ with interest payable April $1$ and October $1.$ Bond discount is amortized semiannually on a straight$-$line basis. On April $1,2026,$ $$1,417,500$ of these bonds were converted into $33,000$ shares of $$22$ par value common stock. Accrued interest was paid in cash at the time of conversion. $($a$)$ Prepare the entry to record the interest expense at October $1,2025.$ Assume that accrued interest payable was credited when the bonds were issued. $($b$)$ Prepare the entry to record the conversion on April $1,2026.($Book value method is used.$)$ Assume that the entry to record amortization of the bond discount and interest payment has been made. $($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 O for the amounts. Round answers to $0$ decimal places, e$.$g$.$