If bonds with a face value of $150,000 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 O a. Discount on Bonds Payable for $15,000. O b. Bonds Payable for $135,000. O c. Bonds Payable for $150,000. O d. Paid-in Capital in excess of Par - common stock for $15,000.