Back in March 1, 2018, DBT Inc. issued a series of bonds to finance their plans for expansion. The face value of the bonds was $9,000,000, and the bonds were issued at 98. The bonds paid interest annually at a rate of 4% and matured in 10 years. In order to make the bonds more appealing to investors, each $1,000 bond could be converted to 400 shares in DBT Inc. Similar bonds trading on the open market without the convertible option sold at the same price to yield 5%. Required: a) Prepare the entry on DBT's books to record the issuance of the convertible bonds on March 1, 2018. (3 Marks) b) Prepare the first four rows of a Bond Premium / Discount Amortization Schedule (ie rows for 2018, 2019, 2020, and 2021 only). (2 Marks) On March 1, 2021, DBT Inc. offered an incentive of $400,000 in total to the bond holders as an inducement to convert their bonds to common shares. Assuming that all of the bond holders chose to convert their bonds to common shares, and that DBT follows IFRS, prepare the journal entry on the books of DBT Corporation to record the conversion on March 1, 2021