On 1 April 2018 Hop issued 30,000 7% convertible bonds at par. The bond interest is payable annually in arrears, the first interest payment was made on 31 March 2019. They have a three-year term and can be convertible into shares at the end of the term. When the bonds were issued the prevailing market interest rate for similar debt without conversion options is 9%. The relevant discount factors are shown below. No accounting entries have yet been made for this transaction.

Discount factors	7%	9%
Year 1	0.934	0.917
Year 2	0.873	0.842
Year 3	0.816	0.772

What is the amount to "CR Convertible Bond" to record the issue of the Bond?

What is the amount to "CR Equity" to record the issue of the Bond?

What is the amount to process "DR Finance costs, CR Convertible Bond" to record the finance cost?