21. Durant Company issues 10,000 bonds ( par$1,000 ). Each bond has a detachable warrant allowing the holder to purchase one share of $5 par common stock at $25 per share. The total issue price was $10,000,000. Soon after the issue, the bonds sold for 99 without the warrants. The market price of the warrants at that time was $30. How would Durant alfocate the proceeds between the bonds and warrants