On June 30, 2025, The Rustic Tomato issued $5,000,000 6 year, 4%, convertible bonds for gross proceeds of $5,589,000. Interest is paid annually on December 31st. The current market rate for similar non-convertible bonds is 3%. Each $5,000 convertible bond can be converted into 200 common shares. What amount should be recorded to contributed surplus when recording the issuance of the bonds