On March $1,2023,$ Blossom Corporation issued $$250,000$ of $9\%$ non$-$convertible bonds at $102,$ which are due on February $28,$

In addition, each $$1,000$ bond was issued with $25$ detachable stock warrants, each of which entitled the bondholder to

purchase one of Blossom's no par value common shares for $$50.$ The bonds without the warrants would normally sell at $95.$

Blossom prepares its financial statements in accordance with IFRS. $($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 $O$ for the amounts. List all debit

entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit