On January 1, 2020, Sunland Corporation issued $4,300,000 of 10-year, 7% convertible debentures at 104. Interest is to be paid semiannually on June 30 and December 31. Each $1,000 debenture can be converted into 8 shares of Sunland Corporation $100 par value common stock after December 31, 2021. On January 1, 2022, $430,000 of debentures are converted into common stock, which is then selling at $110. An additional $430,000 of debentures are converted on March 31, 2022. The market price of the common stock is then $114. 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, 2021. (c) March 31, 2022. (b) January 1, 2022. (d) June 30, 2022.