Immediately after the last interest payment, Henry Company converted $2,700,000 of its bonds into 270,000 shares of $10 par value common stock. The unamortized premium on the bonds at the date of the conversion was $900,000. As a result of this conversion O A. liabilities decreased by $3,600,000 and stockholders' equity increased by $3,600,000. 0 B. liabilities decreased by $3,600,000 and stockholders' equity decreased by $3,600,000. O C. liabilities decreased by $900,000 and stockholders' equity increased by $900,000. O D. liabilities decreased by $2,700,000 and stockholders' equity increased by $2,700,000