Pharoah SA has outstanding 2,3001,000 bonds, each convertible into 70 shares af 10 par value orditamy ahares The boniss are converted on December 31, 2022. The bonds payable have a carrying value of 2,242,500. and there is coinversson teat of indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the anusum