On July 1, 2021, an interest payment date, $147000 of Coronado Industries bonds were converted into 2920 shares of Coronado Industries common stock each having a par value of $45 and a market value of $52. There is $6200 unamortized discount on the bonds. Using the book value method, Coronado would record

A	a $11040 increase in paid-in capital in excess of par

B	a $4840 increase in paid-in capital in excess of par

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

D	a $9400 increase in paid-in capital in excess of par