During 2018, Waterway Industries issued at 105 520, $1000 bonds due in ten years. One detachable stock warrant entitling the holder to purchase 15 shares of Waterway's common stock was attached to each bond. At the date of issuance, the market value of the bonds, without the stock warrants, was quoted at 94. The market value of each detachable warrant was quoted at $40. What amount, if any, of the proceeds from the issuance should be accounted for as part of Waterway's stockholders' equity? $20560 O $21840 O $0 O $20000