On July 1, 2023, an interest payment date, $198000 (par value) of Concord Corp. bonds were converted into 3960 of its no par common shares. At this time, the unamortized discount on the bonds was $7920. When the bonds were originally issued, the equity portion of the bond was valued at $1900. Using the book value method, Concord would record no change to Contributed Surplus. an $191980 increase in Common Shares. an $190080 increase in Common Shares. an $188180 increase in Common Shares