5. 15 POINTS] On December 1, 2022, Liberty Mills Company issued at 105, five thousand of its 9%, $1,000 bonds. Atached to each bond was one detachable stock warrant entitling the holder to purchase one (1) share of Liberty Mills' common stock. On December 1, 2022, the fair value of the bonds, without the stock warrants, was not readily determinable while the stock warrants traded at $40 immediately after issuance. The amount of the proceeds from the issuance that should be accounted for as the initial carrying value of the bonds payable would be A. $5,000,000. B. $5,050,000. C. $200,000. D. $5,250,000. offers a variety of share-based compensation plans to