Accounting for conversion of bonds. Symantec has convertible bonds outstanding with a face value of SI 0.000.000 and a book value of SI 0.255.000. Holders of the bonds convert them into 100.000 shares of S10 par value common stock. The common stock sells for SI 05 per share on the market. Give the journal entries to record the conversion of the bonds using the ( 1 ) book value method, and (2) the market value method.