On April 1.2016, Obama Corporation issued $340,000 of 12% bonds at 106. Each $1,000 bond was so/d 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 $11 per share and the market value of each warrant was $4. Obama should record what amount of the proceeds from the bond Issue as an increase in liabilities? $444.900. $244,100. $319,600. $0