On March 5, 2021, Shamrock Corp. called all of the bonds as of April 30 for the principal plus interest through April 30 . By April 30 , all bondholders had exercised their conversion to common stock as of the interest payment date. Consequently, on April 30 , Shamrock Corp. paid the semiannual interest and issued shares of common stock for the bonds. The discount is amortized on a straight-line basis. Shamrock uses the book value method. Prepare the entries to record the interest expense and conversion on April 30, 2021. Reversing entries were made on January 1 , 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)