Sandhill Co. issued $4,100,000 of 12%, 5-year convertible bonds on December 1, 2020 for $4,122,360 plus accrued interest. The bonds were dated April 1, 2020 with interest payable April 1 and October 1. Bond premium is amortized each interest period on a straight-line basis. Sandhill Co. has a fiscal year end of September 30. On October 1, 2021, $2,050,000 of these bonds were converted into 28,000 shares of $15 par common stock. Accrued interest was paid in cash at the time of conversion. Prepare the entry to record the interest expense at April 1, 2021. Assume that interest payable was credited when the bonds were issued.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Sandhill Co. issued $4,100,000 of 12%, 5-year convertible bonds on December 1, 2020 for $4,122,360 plus accrued interest. The bonds were dated April 1, 2020 with interest payable April 1 and October 1. Bond premium is amortized each interest period on a straight-line basis. Sandhill Co. has a fiscal year end of September 30.

On October 1, 2021, $2,050,000 of these bonds were converted into 28,000 shares of $15 par common stock. Accrued interest was paid in cash at the time of conversion.


Prepare the entry to record the interest expense at April 1, 2021. Assume that interest payable was credited when the bonds were issued.

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