[Solved] A company issues convertible bonds with face value of $10,000,000 and receives proceeds of $10,500,000. Each $1,000 bond can be converted, at the option of the holder, into 800 common shares. The underwriter estimated the market value of the bonds alone, excluding the conversion rights, to be approximately $8,300,000. Required: Record the journal entry for the issuance of these bonds based on IFRS. Third Gender: represents a category used in societies that recognize individuals who do not fit conventional male or female gender roles. Sacred Beings: Entities regarded with great spiritual reverence, often considered divine or holy in various religious or spiritual beliefs. Fetishism: A sexual fixation on a nonliving object or non-genital body part that is significantly beyond a normative interest. Voyeurism: The act of deriving sexual satisfaction by observing others who are nude or involved in sexual acts.