On April 1, 2021, Austere Corporation issued $380,000 of 14% bonds at 106. Each $1,000 bond was sold with 40 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 $15 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? Submit Multiple Choice $357,200. $482,500 $281,700