On April $1,2021,$ Austere Corporation issued $$320,000$ of $14\%$ bonds at $108.$ Each $$1000$

bond was sold with $20$ detachable stock warrants, each permitting the investor to purchase

one share of common stock for $$15.$ On that date, the market value of the common stock

was $$13$ per share and the market value of each warrant was $$2.$ Austere should record

what amount of the proceeds from the bond issue as an increase in liabilities?

$$332,800.$

$$0.$

$$257,300.$

$$458,100.$