Company A issued convertible notes 3 years ago and accounted for them as a compound financial instrument. Complete the following: At the end of the three year period the portion of the XXX component that relates to the notes which have been converted XXX. Select one: O a. liability, is transferred to profit & loss. O b. liability, is transferred to equity. O c. equity, is transferred to profit & loss. O d. liability, remains as a liability