If bonds with a face value of $140,000 are converted into common stock when the carrying value of the bonds is $135,000, the entry to record the conversion will include a debit to Select one: O a. Bonds Payable for $135,000. O b. Discount on Bonds Payable for $5,000. O c. Bonds Payable for $140,000. O d. Bonds Payable equal to the market price of the bonds on the date of conversion.