The December 31, 2012, balance sheet of Osygus Corp. is as follows.

On March 5, 2013, Osygus Corp. called all of the bonds as of April 30, for the principal plus interest through April 30. By April 30, all bondholders had exercised their conversion to common stock as of the interest payment date. Consequently, on April 30, Osygus Corp. paid the semiannual interest and issued shares of common stock for the bonds. The discount is amortized on a straight line basis. Osygus uses the book value method.

Instructions
Prepare the entry(ies) to record the interest expense and conversion on April 30, 2013. Reversing entries were made on January 1, 2013.