B On January 1, 2018, Vienna Company issued $540,000, par value, 9%, 4-year convertible bonds. Each $1,000 bond is convertible into 65 shares of Vienna's $10 par common stock. Vienna received $638,007 for the bonds when issued, consequently, the effective interest yield is 4%. Interest is payable annually each December 31. The bonds were converted on December 31, 2019, when the carrying value was $590,924. Assume the bonds do not have a beneficial conversion option What oumal entry does Vienna record at the issue of the bonds? What is the journal entry to record the conversion? (Click the icon to view the Future Value of $1 table (Click the icon to view the Future Value of an ordinary Annuity table) Click the icon to view the Future Value of an Annuity Due table) (Click the icon to view the Present Value of $1 table) Click the icon to view the Present Value of an ordinary Annuity table.) (Click the icon to view the Present Value of an Annuity Due table.) What journal entry does Vienna record at the issue of the bonds? Prepare the journal entry to record the bond issue. (Record debits first, then credits. Exclude explanations from any journal entries) Account January 1, 2018 O