On April 1, 2021, Austere Corporation issued $390,000 of 10% bonds at 108. Each $1000 bond was sold with 50 detachable stock warrants, each permitting the investor to purchase one share of common stock for $15. On that date, the market value of the common stock was $12 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?