Please show the calculations. Thanks in advance!

On January 1,2020, Ayayai Corporation, which follows IFRS, issued a series of 400 convertible bonds, maturing in five years. The face amount of each bond was $1,000. Ayayai received $ 435,000 for the bond issue. The bonds paid interest every December 31 at 4%; the market interest rate for bonds with a comparable level of risk was 3%. The bonds were convertible to common shares at a rate of ten common shares per bond. Ayayai amortized bond premiums and discounts using the effective interest method, and the company's year-end was December 31. On January 1, 2021, 80 of the bonds were converted into common shares. On June 30, 2021, another 80 bonds were converted into common shares. The bondholders chose to forfeit the accrued interest on these bonds. On January 1, 2022, when the fair value of the bonds was $ 252,100 due to a decrease in market interest rates, a conversion inducement of $ 23/bond was offered to the remaining bondholders to convert their bonds to common shares. All of the remaining 240 bonds were converted into common shares at this time. Prepare all required journal entries to record the above transactions. (Hint: don't forget to accrue interest and amortize the premium on the bond at year-end, if needed). (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to O decimal places e.g. 58,971. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1, 2020 Cash 435000 Bonds Payable 418480 Contributed Surplus - Conversion Rights 16520 Dec. 31, 2020 Interest Expense 12554 Bonds Payable 4846 Cash 17400 Jan. 1, 2021 Bonds Payable 82727 Contributed Surplus - Conversion Rights 3304 Common Shares 86031 Jun 30, 2021 Bonds Payable 82727 Contributed Surplus - Conversion Rights 3304 Interest Expense 1241 Common Shares 87272 Dec. 31, 2021 Interest Expense 7445 Bonds Payable 2155 Cash 9600 Jan. 1, 2022 Bonds Payable 246025 Loss on Redemption of Bonds 6075 Contributed Surplus - Conversion Rights 9912 Retained Earnings 555 Jan. 1, 2022 Bonds Payable 246025 Loss on Redemption of Bonds 6075 Contributed Surplus - Conversion Rights 9912 Retained Earnings 555 Common Shares 255937 Cash 5520