On April 7, 2021, Oriole Company sold a $5800000, twenty-year, 9 percent bond issue for $6148000. Each $1000 bond has two value of $25 per share. Immediately after the sale of the bonds, the corporation's securities had the following market values: What accounts should Oriole credit to record the sale of the bonds? Premium on Bonds 230559 Payable Paid-in Capital-Stock 117441 Warrants Bonds Payable $5800000 Premium on Bonds 113119 Payable Paid-in Capital-Stock 234881 Warrants Bonds Payable $5800000 Premium on Bonds 348000 Payable During 2021, Concord Corporation issued at 105360,$1000 bonds due in ten years. One detachable stock warrant entitling the holder to purchase 15 shares of Concord's common stock was attached to each bond. At the date of issuance, the market value of the bonds, without the stock warrants, was quoted at 95 . The market value of each detachable warrant was quoted at $50. What amount, if any, of the proceeds from the issuance should be accounted for as part of Concord's stockholders' equity? $18000$17760$0$18900