The December 31, 2026, balance sheet of West Word Corp. reported the following:
 8% callable, convertible bonds payable (semiannual interest dates July 1 and January 1; convertible into 15 shares of $10 par value common stock per $1,000 of bond principal; maturity date January 1, 2030) $100,000 Premium on bonds payable $5,417
$105,417
On April 15, 2027, West Word Corp. called all of the bonds as of May 31, 2027 for the principal plus interest through May 31. By May 31, one-half of the bondholders had exercised their conversion to common stock as of the interest payment date. Consequently, on May 31, West Word Corp. paid the interest due to all bondholders, issued shares of common stock for one-half of the bonds, and paid cash $50,000 to retire the remainder of the bonds. West Word uses the effective-interest method to amortize the bond premium and uses the book value method for bond conversion.
Required: Prepare the entry/entries to record the interest expense, conversion, and call on May 31, 2027. (Round to the nearest dollar.)