Bramble Inc. has $3025000 (par value), 8% convertible bonds outstanding. Each $1000 bond is convertible into 30 no par value common shares. The bonds pay interest on January 31 and July 31 . On July 31,2023 , the holders of $907500 worth of bonds exercised the conversion privilege. On that date the market price of the bonds was 106 , the market price of the common shares was $36, the carrying value of the common shares was $18 and the Contributed Surplus-Conversion Rights account balance was $453750. The total unamortized bond premium at the date of conversion was $213400. Using the book value method, Bramble should record, as a result of this conversion, other comprehensive income of $9000. a loss of $9000. a gain of $18000. no gain or loss