September 1, 2022, Company A issued $90 million of 5% convertible bonds with premium. The bonds are due 2028. The bonds are convertible at the option of the bond holder into no par common stock. 80% of the convertible bonds issued by Company A are converted at the same time when the remaining unamortized premium is $3 million. The entry to record the conversion a: a. debit to premium on convertible bonds patable for $3,000,000 b. credit to convertible bonds payable for $72,000,000 c. credit to common stock for $74,400,000 d.cedit to cash for $74,400,000