In 2025, Oriole Company issued six hundred, $1000 bonds due in ten years at 104. One detachable stock warrant entitling the holder to purchase 15 shares of Oriole's common stock was attached to each bond. At the date of issuance, the market value of the bonds without the 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 Oriole's stockholders' equity? $23720 $0 $24000 $24960