A company issued $500,000 in 10-year 5% convertible bonds on July 1, 2020 (at par in this case). Each $1,000 bond may be converted into 25 common shares which are currently trading at $30 a share. The bonds were dated July 1, 2020 with interest payable annually on July 1. Similar bonds without conversion privileges carry an interest rate of 7%. a) Prepare the journal entry at the date of issuance under IFRS. b) Prepare the amortization table for the bond for the first two years. c) On July 1, 2022, half of bonds are converted when the market value per share is $45. Prepare the entry to record the conversion