Sheridan Corporation issued convertible bonds at a premium of $$10700.$ The $$210000$ bond issue was convertible into $4500$ shares of common stock $($par value $$20).$ Two years later, all of the bonds were converted to shares of stock. At that time, the unamortized premium was $$3700,$ the market value of the bonds was $$23000,$ and the market value of the stock was $$60$ per share. What amount of paid$-$in capital in excess of par is recorded on the conversion of bonds? $$143700$; $$130700$; $$120000$; $$123700$