Bond issue - $500,000 bonds, 6%, 8 year

	DR.	CR.
Building	250,000
Cash	290,150
Bonds Payable		500,000
Premium on bonds payable		27,650
Interest payable		12,500

Call back on bonds - $250,000 (half the bonds issued) for $300,000 cash payment to bondholders. The remaining premium for the $500,0000 bonds: $22,400.

	DR	CR
Bond payable	250,000
Premium on bonds payable	11,200
Loss on cancellation of bonds payable	38,800
Cash		300,000

	DR.	CR.
Interest expense	6450
Premium on bonds payable	1050
Cash		7500

******** The remaining bond balance ($250,000) will be converted into 2000 common shares of $100 par value.

	DR.	CR.
Bonds payable	250,000
Premium on bonds payable	?
Common stock		200,000
Additional paid in capital		?

My question is regarding the remaining journal entry

I would like to know since we are calling back half the bonds ($250,000) of the original $500,000 and converting the other half of the bonds into common shares. Would I have to take the amount of the remaining discount ($22,400) and divide it in half? or would the whole premium be credited for the bonds that are called back?

I hope my question makes sense. If you need me to clarify anything please let me know