37. When 5,000,000 in convertible bonds are issued at par with 800,000 in value of the equityoption embedded in the bond, the IFRS journal entry will include a debit of:A. 800,000 to Paid-in Capital-Convertible Bonds and a credit to Discount on Bonds Payable.B. 800,000 to Premium on Bonds Payable and a credit to Paid-in Capital-Convertible Bonds.C. 800,000 to Discount on Bonds Payable and a credit to Paid-in Capital-Convertible Bonds.D. 4,200,000 to Cash along with a debit of 800,000 to Discount on Bonds Payable and a credit to Bonds Payable and a credit to Paid-in Capital-Convertible Bonds.