On April 1, 2021, Austere Corporation issued $380,000 of 12% bonds at 106. Each $1,000 bond was sold with 30 detachable stock warrants, each permitting the investor to purchase one share of common stock for $20. On that date, the market value of the common stock was $17 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?