1, 2016, Austere Corporation issued $390,000 of 14% bonds at 105. Each $1,000 bond was sold with 40 detachable stock warrants, each permitting the Investor to purchase one share of common On that date, the market value of the was $3. Austere should record what amount of the proceeds from the bond issue as an increase in common stock was $15 per share and the market value of each warrant labilities? O $488,000 O $287200. O $362.700