On December 1. 2014. Lester Company issued at 103, five hundred of its 9%, $1.000 bonds Attached to each bond was one detachable stock warrant entitling the holder to purchase 10 shares of Lester's common stock On December 1, 2014, the market value of the bonds, without the stock warrants, was 95. and the market value of each stock purchase warrant v. as $50 The amount of the proceeds from the issuance that should be accounted for as the initial carrying value of the bonds payable would be