On April 1, 2013, Austere Corporation issued $380,000 of 10% 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?

a)	$509,100
b)	$383,800
c)	$308,300
d)	$0