Retro Inc. reports its financial results in accordance with IFRS. Its balance sheet as at December $31,2023,$ included the debt and equity set our below:

a$.$ Prepare the journal entry to record the bond interest payment on June $30,2024.$

b$.$ Prepare the journal entry to record conversion on July $1,2024.$

c$.$ Determine the number of common shares outstanding after the bonds are converted.