On April 1, 2021, Austere Corporation issued $340,000 of 11% bonds at 108. Each $1,000 bond was sold with 50 detachable stock warrants, each permitting the investor to purchase one share of common stock for $18. On that date, the market value of the common stock was $14 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 $424,500. $0. $223,700. $299,200