EN-US moore corporation has outstaindin 3 0 0 0 1 0 0 0 bonds each convertible into 4 5 shares of 1 0 oar value common stock the bonds are converted on dec 3 1 2 0 1 4 when the unamoritized premium is 4 0 0 0 0 and the market price of the stock is 2 1 per share the entry to record the conversion would include