Poisson Ltd. issued a $800,000, 7.5%, 5 year convertible bond on April 1, 2019 at 102. Interest is paid semi-annually March 31 and September 30. The market rate of interest at the time of sale was 8%. Each $1,000 bond is convertible to 10 common shares of Poisson Ltd. on any interest date after the end of the third year at the option of Poisson Ltd. Poisson Ltd. has a March 31 year end. Round all amounts to the nearest dollar. Required: Prepare the journal entries required on April 1 and September 30, 2019 (7 marks)