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.$)$