On January 1, 2021, Bean Counters Co. issued a $10 million, 8%, nine-year convertible bond with annual coupon payments. Each $1,000 bond was convertible into 25 shares common shares. The convertible bonds were sold for $10.2 million. Bean Counters estimated that without the conversion feature, the bonds would have sold for $9,400,475 (to yield 9%). What is the amount recorded as contributed surplus at the time of issuance of the convertible bonds (ie. initial measurement).