On July 1, 2018, an interest payment date, $151000 of Concord Corporation bonds were converted into 3050 shares of Concord Corporation common stock each having a par value of $45 and a market value of $54. There is $6400 unamortized discount on the bonds. Using the book value method, Concord would record

A	a $20100 increase in paid-in capital in excess of par.

B	a $13700 increase in paid-in capital in excess of par.

C	no change in paid-in capital in excess of par.

D	a $7350 increase in paid-in capital in excess of par.