On March 1, 2018, Doll Co. issued 10-year convertible bonds at 106. During 2021, the bonds were converted into common stock when the market price of Dolr's common stock was 500 percent above its par value. On March 1, 2018, cash proceeds from the issuance of the convertible bonds should be reported as Multiple Choice A liabiity for the face amount of the bonds and paid-in capital for the premium over the par value Paid-in capital for the entire proceeds Paid-in captal for the portion of the proceeds atibutable to the coriversion feature and as a Sability for the balance A liabiity for the entire proceeds