On April 1, 2016, Austere Corporation issued $340,000 of 14% bonds at 105. Each $1,000 bond was sold with 40 detachable stock warrants, each permitting the investor to purchase one share of common stock for $17. On that date, the market value of the common stock was $15 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? $329,800. $254,300. $0. $455,100.