4 things going to be debit and 1 credit which are those? only provide if answers are correct i am already posting it 3rd time

Sheridan Corporation sold 180 convertible, 10-year bonds with face value $180,000. The bonds pay interest December 31 each year. Each bond pays 5% annual interest and each bond can be converted to ten common shares at the bondholders' request. The sale resulted in conversion rights of $25,285. On January 1, 2021. Sheridan offered the shareholders a price of 104 if they would agree to retire their bonds early. All of the bondholders agreed to retire their bonds early. At the time of the conversion, the market value of the bonds was $161.800 and the carrying value was $159,000 Prepare the journal entry to record the conversion of the bonds into common shares. (Credit account titles are automatically indente when the amount is entered. Do not indent manually.) Credit Account Titles and Explanation Debit 180000 Bonds Payable 28200 Loss on Redemption of Bonds 21000 Unrealized Gain or Loss - OCI 180000 Common Shares 7200 Sales Revenue e Textbook and Media List of Accounts Assistance Used Accounts Payable Bonds Payable Cash Common Shares Compensation Expense Contributed Surplus - Conversion Rights Contributed Surplus - Conversion Rights Expired Contributed Surplus - Expired Stock Options Contributed Surplus - Stock Options Contributed Surplus - Stock Warrants Cost of Goods Sold Deficit Derivatives-Deposits Derivatives - Financial Assets/Liabilities Equipment Equity - Fixed-for-fixed Derivative Fair Value - NI Investments Fair Value - OCI Investments Future Income Tax Liability Gain or Loss on Derivatives Interest Expense Interest Income Interest Payable Interest Receivable Inventory Liability under Share - Appreciation Rights Plans Loss on Redemption of Bonds Loss on Retirement of Bonds No Entry Notes Payable Notes Receivable Preferred Shares Raw Materials Retained Earnings Sales Revenue Supplies Unrealized Gain or Loss - OCI Sheridan Corporation sold 180 convertible, 10-year bonds with face value $180,000. The bonds pay interest December 31 each year. Each bond pays 5% annual interest and each bond can be converted to ten common shares at the bondholders' request. The sale resulted in conversion rights of $25,285. On January 1, 2021. Sheridan offered the shareholders a price of 104 if they would agree to retire their bonds early. All of the bondholders agreed to retire their bonds early. At the time of the conversion, the market value of the bonds was $161.800 and the carrying value was $159,000 Prepare the journal entry to record the conversion of the bonds into common shares. (Credit account titles are automatically indente when the amount is entered. Do not indent manually.) Credit Account Titles and Explanation Debit 180000 Bonds Payable 28200 Loss on Redemption of Bonds 21000 Unrealized Gain or Loss - OCI 180000 Common Shares 7200 Sales Revenue e Textbook and Media List of Accounts Assistance Used Accounts Payable Bonds Payable Cash Common Shares Compensation Expense Contributed Surplus - Conversion Rights Contributed Surplus - Conversion Rights Expired Contributed Surplus - Expired Stock Options Contributed Surplus - Stock Options Contributed Surplus - Stock Warrants Cost of Goods Sold Deficit Derivatives-Deposits Derivatives - Financial Assets/Liabilities Equipment Equity - Fixed-for-fixed Derivative Fair Value - NI Investments Fair Value - OCI Investments Future Income Tax Liability Gain or Loss on Derivatives Interest Expense Interest Income Interest Payable Interest Receivable Inventory Liability under Share - Appreciation Rights Plans Loss on Redemption of Bonds Loss on Retirement of Bonds No Entry Notes Payable Notes Receivable Preferred Shares Raw Materials Retained Earnings Sales Revenue Supplies Unrealized Gain or Loss - OCI