Current Attempt in Progress Bonita Industries issued at a premium of $9500 a $190000 bond issue convertible into 4600 shares of common stock (par value $20). At the time of the conversion, the unamortized premium is $4200, the market value of the bonds is $210000, and the stock is quoted on the market at $60 per share. If the bonds are converted into common, what is the amount of paid in capital in excess of par to be recorded on the conversion of the bonds? $102200 $122200 $98000 $107500