and why?

. If bonds with a face value of $150,000 carrying value of the bonds is $135,000, the entry to record the conversion will include a debit to A) Bonds Payable for $150,000. B) Bonds Payable for $135,000 C) Discount on Bonds Payable for $15,000. D) Bonds Payable equal to the market price of the bonds on the date of conversion. are converted into common stock when the