On January 1, 2017, Austin products issued $100,000 of 6%, 10 year convertible bonds at a net price of $816,000. The bonds pay interest on June 30 and December 31. On June 30, 2020 (after five amortization periods Using the straight-line method), all bond-holders converted their bonds into shares of common stock. How much is the credit to the common stock account on June 30, 2019 as a result of the conversion of the bonds?