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? 21) Yellow Corp. had 400,000 shares of common stock outstanding on January 1, issued 800,000 shares on July 1, and had income applicable to common stock of $3,500,000 for the year ending December 31, 2021. Earnings per share of common stock for 2021 would be