22. On April 1, 2016, Austere Corporation issued $360,000 of 11% bonds at 106. Each $1,000 bond was sold with 20 detachable stock warrants, each permitting the Investor to purchase one share of common stock for $17 On that date, the market value of the common stock was $14 per share and the market value of each warrant was $3. Austere should record what amount of the proceeds from the bond issue as an increase in labilities? $O. O $360,000 $485.300. O $284,500. MacBook Air sc F2 FS