On April 1, 2024, Austere Corporation issued $320,000 of 10% bonds at 108 . Each $1,000 bond was sold with 40 detachable stock warrants, each permitting the investor to purchase one share of common stock for $19. On that date, the market value of the common stock was $17 per share and the market value of each warrant was \$2. Austere should record what amount of the proceeds from the bond issue as an increase in liabilities? Multiple Choice $320,000 $445,300 $244,500