McGowan Corp. issued $100,000 of 8%, 10-year convertible bonds. Each $1,000 bond is convertible into 2 shares of common stock ($1 par value per share) of McGowan Corp. The bonds were sold at 97 on January 1, 2020. Upon issuance of the convertible bonds, McGowan Corp. would credit to Paid-in Capital-Common Stock for the following amount OA) $-0- B) $1,500 C) $2,000 D) $3,000