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Portmore Enterprise Limited (PEL) issued $9,000,000 convertible debentures at January 1 , 2019. The debenture have a four-year term, and interest is payable annually in arrears at a nominal annual interest rate of 10% percent. At the date the debentures were issued, the prevailing market interest rate for similar debt without conversion options was 14%. The following discount rates are available: Required: Prepare extracts of the entity's statement of profit or loss and statement of financial position for the year ended December 31,2019 , based on the above issue of convertible debentures