Bear Co. issued 350 of 8-year, 10% convertible bonds for $380,100. Each bond had a par value of $1,000. Each $1,000 bond converts into seven shares of $1 par value common stock at the option of the bondholder. The market price of the common stock on the commitment date was equal to $100 per share, and the market rate of interest was 10% at issuance. On the date of conversion, the unamortized premium is $17,500. To record the conversion, Bear Co, credits Additional-Paid-in Capital in excess of par - common for