On April $1,2021,$ Austere Corporation issued $$310,000$ of $12\%$ bonds at $107.$ Each $$1,000$ bond was sold with $20$ detachable stock warrants, each permitting the investor to purchase one share of common stock for $$16.$ On that date, the market value of the common stock was $$13$ 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 liabilities?