ABC Corp. issued 1,000 convertible bonds at the beginning of 2017 . The bonds have a four-year term with a stated rate of interest of 6 percent, and are issued at par with a face value of 1,000 per bond (the total proceeds received from issuance of the bonds are 1,000,000 ). Interest is payable annually at December 31 . Each bond is convertible into 250 ordinary shares with a par value of 1. The market rate of interest on similar non-convertible debt is 9 percent. Assume that at the issuance date, 97,187 was credited to Share Premium-Conversion Equity and that the bonds were not converted until maturity. Prepare journal entry at the date of maturity