The December $31,2025,$ balance sheet of Blossom Corp. is as follows: $11\%$ callable, convertible bonds payable $($semiannual interest date April $30$ and October $31$; convertible into $6$ shares of $$25$ par value common stock per $$1,000$ of bond principal; maturity date April $30,2031)$ $$352,000$

Discount on bonds payable $8,768$ $$343,232$

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

Prepare the entries to record the interest expense and conversion on Aprial $30,2026.$ Reversing entries were made on January $1,2026.$ Place in A Journal format $.$

This is how it should follow:

Interest expense

Discount on Bonds Payble

Cash

$($ To record Interest Expense$)$

Bonds Payble

Discount on bonds payable

common stock

Paid in Capital in Excess of Par$-$Common stock