When $5,000,000 in Convertible Bonds Are Issued at Par with $800,000

When $5,000,000 in convertible bonds are issued at par with $800,000 in value of the equity option embedded in the bond, the IFRS journal entry will include a debit of

A) $800,000 to Paid-in Capital - Convertible Bonds and a credit to Bonds Payable.
B) $800,000 to Premium on Bonds Payable and a credit to Paid-in Capital - Convertible Bonds.
C) $800,000 to Bonds Payable and a credit to Paid-in Capital - Convertible Bonds.
D) $4,200,000 to Cash along with a debit of $800,000 to Discount on Bonds Payable and a credit to Bonds Payable and a credit to Paid-in Capital - Convertible Bonds.