Aubrey Inc. issued $3, 398, 400 of 9%, l0-year co invertible bonds on June 1, 2014, at 98 plus accrued interest. The bonds were dated April 1, 2014, with interest payable April 1 and October 1. bond discount is amortized semiannually on a straight-line basis. On April 1, 2015, $1, 274, 400 of these bonds were converted into 31, 600 shares of $18 par value common stock. Accrues interest was paid in cash at the time of conversion. Prepare the entry to record the interest expense at October 1, 2014. Assume that accrued interest payable was credited when the bonds were issued. Prepare the entry to record the conversion on April 1, 2015. (Book value method is used.) Assume that the entry to record amortization of the bond discount and interest payment has been made