During 2021. Coronado Industries issued at 105 680, $1000 bonds due in ten years. One detachable stock warrant entitling the holder to purchase 15 shares of Coronado'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 96. 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 Coronado's stockholders' equity? $0 $26960 $28560 $27200