Please answer a, b, c, and e ONLY in accordance with IFRS

E16.4 (LO 1) (Issuance, Conversion, Repurchase of Convertible Bonds) On January 1, 2022, Lin plc issued a convertible bond with a par value of 50,000 in the market for 60,000. The bonds are convertible into 6,000 ordinary shares of 1 per share par value. The bond has a 5-year life and has a stated interest rate of 10% payable annually. The market interest rate for a similar non-convertible bond at January 1, 2022, is 8%. The liability component of the bond is computed to be 53,993. The following bond amortization schedule is provided for this bond. Effective-Interest Method 10% Bond Discounted At 8% Date Cash Paid Interest Expense Premium Amortized Carrying Amount of Bonds 1/1/22 53,993 12/31/22 5,000 4,319 681 53,312 12/31/23 5,000 4,265 735 52,577 12/31/24 5,000 4,206 794 51,783 12/31/25 5,000 4,143 857 50,926 12/31/26 5,000 4,074 926 50,000 Instructions a. Prepare the journal entry to record the issuance of the convertible bond on January 1, 2022. b. Prepare the journal entry to record the payment of interest on December 31, 2023. c. Assume that the bonds were converted on December 31, 2024. The fair value of the liability component of the bond is determined to be 54,000 on December 31, 2024. Prepare the journal entry to record the conversion on December 31, 2024. Assume that the accrual of interest related to 2024 has been recorded. d. Assume that the convertible bonds were repurchased on December 31, 2024, for 55,500 instead of being converted. As indicated, the liability component of the bond is determined to be 54,000 on December 31, 2024. Assume that the accrual of interest related to 2024 has been recorded. e. Assume that the bonds matured on December 31, 2026, and Lin repurchased the bonds. Prepare the entry or entries to record this transaction