Convertible Bonds: Complex Group issued 1,000 convertible bonds at January 1, 2015. The bonds have a 5-year term with a stated rate of interest of 7 percent and are issued at par with a face value of 1,000 per bond (the total proceeds received from issuance of the bonds are 1,000,000 bonds with equity). Interest is payable annually at December 31. Each bond is convertible into 350 ordinary shares with a par value of 1. The market rate of interest on similar non-convertible debt is 10 percent (i.e. the present value of the debt payments is 886,275 bonds without equity). Convertible Preference Shares: Complex Group issues 500 convertible preference shares on January 1, 2016. The preference shares have a par value of 100 per share. The shares were issued at a price of 150 per share. The preference shares can be converted into 80 ordinary shares with a par value of 1. Required: Prepare the journal entries for: 1. The issuance of convertible bonds on January 1, 2015. 2. The issuance of convertible preference shares on January 1, 2016. 3. The preference shares were converted to ordinary shares at June 1, 2018. 4. The conversion of bonds, if all bonds were converted into ordinary shares at the maturity date (January 1, 2020).