Carla Vista Capital Ltd. issued 600 convertible $1,000 bonds at 102. After issuance, similar bonds were sold at 98. Assume that Carla Vista Capital Ltd. follows IFRS and recorded the issuance of the bonds and conversion rights accordingly. On a date when the bonds had a carrying value of $591,300, Bantry paid $15,400 to the bondholders to induce early conversion. 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 0 for the amounts.) Account Titles and Explanation Debit Credit Sunland Capital Ltd. issued 620 $1,000 bonds at 102. After issuance, similar bonds were sold at 96. Assume that Sunland Capital Ltd. follows ASPE and valued the debt component of the instruments first, applying the residual to the equity component. On a date when the bonds had a carrying value of $602,000 and fair value of $604,650, Sunland paid $650,000 in cash to the bondholders to retire the bonds early. Record the retirement 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 0 for the amounts.) Account Titles and Explanation Debit Credit