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There is only 1 Journal entry with 3 heads !!

Oriole Inc. issued $3 million of 10 -year, 10% convertible bonds on June 1, 2023, at 99 plus accrued interest. The bonds were dated April 1, 2023, with interest payable April 1 and October 1. Bond discount is amortized semi-annually. Bonds without conversion privileges would have sold at 98 plus accrued interest. On April 1, 2024, $0.75 million of these bonds were converted into 15,000 common shares. Accrued interest was paid in cash at the time of conversion. Assume that the company follows IFRS. Prepare the entry to record the coriversion on April 1, 2024. (The book value method is used.) Assume that the entry to record amortization of the bond discount and interest payment has been made. (Credit account titles are outomaticaily indented when the amount is entered. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Do not indent manually. Round answers to O decimal places, e.8. 5,275. List all debit entries before credit entries)