On January 1, 2023, Ozark Minerals issued $20 million of 9%, ten-year convertible bonds at 101. The bonds pay interest on June 30 and December 31. Each $1,000 bond is convertible into forty shares of
A、credit bonds payable $20,000,000 and discount on bonds payable $200,000
B、credit bonds payable $20,000,000 and premium on bonds payable $200,000
C、credit bonds payable $20,000,000 and equity $200,000
D、credit bonds payable $20,200,000