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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? O $136100 O $112000 O $116100 $122400 Coronado Industries acquired 21800 shares of its own common stock at $18 per share on February 5, 2020, and sold 10900 of these shares at $25 per share on August 9, 2021. The fair value of Coronado's common stock was $22 per share at December 31. 2020, and $23 per share at December 31, 2021. The cost method is used to record treasury stock transactions. What account(s) should Coronado credit in 2021 to record the sale of 10900 shares? Treasury Stock for $196200 and Paid-in Capital from Treasury Stock for $76300. Treasury Stock for $272500. O Treasury Stock for $196200 and Retained Earnings for $76300. Treasury Stock for $239800 and Retained Earnings for $32700