On April 1, 2024, Austere Corporation issued $320,000 of 10% bonds at 108. Each $1,000 bond was sold with 30 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? Multiple Choice $442,100 $0 $316,800 $241,300