Oriole Co. issued $4,009,000 of 12%, 5-year convertible bonds on December 1, 2024 for $4,030,060 plus accrued interest. The bonds were dated April 1, 2024 with interest payable April 1 and October 1. Bond premium is ortized each interest period on a straight- line basis. Oriole Co. has a fiscal year-end of September 30. On October 1, 2025, $2,004,500 of these bonds were converted into 28,000 shares of $15 par common stock. Accrued interest was paid in cash at the time of conversion. (a) Prepare the entry to record the interest expense at April 1, 2025. Assume that interest payable was credited when the bonds were issued. (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. Round answers to O decimal places, e.g. 5,725. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit