Swifty Corporation issued at a premium of $10400 a $200000 bond issue convertible into 4400 shares of common stock (par value $20). At the time of the conversion, the unamortized premium is $4100, the market value of the bonds is $220000, and the stock is quoted on the market at $60 per share. If the bonds are converted into common, what is the amount of paid-in capital in excess of par to be recorded on the conversion of the bonds? $136100 $116100 $122400 $112000