1) On July 1, 2021, an interest payment date, $150,000 of ABC Co. bonds were converted into 3,000 shares of ABC Co.common stock each having a par value of $45 and a market value of $54. There is $6,000 unamortized discount on the bonds. Using the book value method, what is the total dollar amount of the credits in the journal entry to convert the bond into common stock