The December $31,2025,$ balance sheet of Nash Corp. is as follows.

$9\%$ callable, convertible bonds payable $($semiannual interest dates April $30$ and October $31$; convertible into $6$ shares of $$25$

par value common stock per $$1,000$ of bond principal; maturity date April $30,2031)$ $$424,000$

Discount on bonds payable

$9,216$

$$414$

On March $5,2026,$ Nash Corp. called all of the bonds as of April $30$ for the principal plus interest through April $30.$ By April $30,$ all bondholders had exercised their conversion to common stock as of the interest payment date. Consequently, on April $30,$ Nash Corp. paid the semiannual interest and issued shares of common stock for the bonds. The discount is amortized on a straight$-$line basis. Nash uses the book value method.

Prepare the entries to record the interest expense and conversion on April $30,2026.$ Reversing entries were made on January $1,2026.($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit