Interest was payable semi-annually on June 30 and December 31. The company prepares its financial statements in accordance with IFRS. The market price of the common shares was $66 at the date of conversion. (Click the icon to view the table of present value factors for an ordinary annuity of $1.) juirement a. Prepare the journal entry to record the issuance of the convertible Present value factors for an ordinary annuity of $1 Required Prepare journal entries to record: a. The issuance of the convertible bonds on January 1, 2021. b. Payment of interest and related amortization on June 30,2021. c. Payment of interest and related amortization on June 30, 2025. d. Conversion of the bonds on July 1, 2025. fuirement d. Prepare the journal entry to record conversion of the bonds on Jul