Oriole Limited had $2.10 million of bonds payable outstanding and the unamortized premium for these bonds amounted to $45,800. Each $1,000 bond was convertible into 20 preferred shares. All bonds were then converted into preferred shares. The Contributed Surplus-Conversion Rights account had a balance of $21,800. Assume that the company follows IFRS. (a) Assuming that the book value method was used, what entry would be made? (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 0 for the amounts. List all debit entries before credit entries.)