Carla Vista Capital Ltd. issued 470 $1,000 convertible bonds at 102. The instruments have now been converted. Assume that Carla Vista Capital Ltd. follows ASPE, and that all of the proceeds were allocated to the debt component upon initial recognition. At the time of conversion, the unamortized bond premium was $9,900, and the common shares had a fair value of $46 per share. Record the conversion using the book value method. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit