13. Darby Corporation issued at a premium of $10,000 a $200,000 bond issue convertible into 4,000 ordinary shares (par value $40). At the time of the conversion, the unamortized premium is $5,000, the market value of the bonds is $210,000, and the share is quoted on the market at $60 per share. If the bonds are converted into ordinary shares, what is the amount of share premium- ordinary to be recorded on the conversion of the bonds? (3 Points) $45,000 $22.000 $32.000 $80.000