On July 1, 2020, an interest payment date, $ 357000 (par value) of Vancouver Company bonds were converted into 10,000 of their no par common shares. On this date, the unamortized discount on the bonds was $ 4342. The shares were trading at a market price of $45 each. When the bonds were originally issued, the equity portion of the bond was valued at $ 6048. Using the book value method, calculate the amount that Vancouver Company would record as an increase to Common Shares with conversion. Do not use a comma in your answer and round to the nearest dollar