On April 1, 2021, Austere Corporation issued $320,000 of 9% bonds at 105. Each $1,000 bond was sold with 50 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 $13 per share and the market value of each warrant was $4. Austere should record what amount of the proceeds from the bond issue as an increase in liabilities? Multiple Choice $397,300. $272,000. $196,500. $0