19) Stock warrants and stock options will always dilute earnings per share. (True/False) 20) On March 1, 2021, an interest payment date, $150,000 of Sterling Co. bonds were converted into 3,000 shares of Sterling Co. common stock each having a par value of $30 and a market value of $50. There is $5,000 unamortized discount on the bonds. Using the book value method, the increase in additional paid in capital would be