On January 1, 2015, Branjolina Inc. has decided to raise additional capital by issuing $500,000 face value of bonds with a coupon rate of 10%. To help the sale of the bonds, detachable stock warrants were issued with the bonds at a rate of 10 warrants for each $1,000 bond sold. The market value of the bond without the warrants is $535,000, and the market value of the warrants is $60,000. The joint issuance of the bonds with the warrants sold for $537,816. What amount of the issuance is allocated to the premium or discount on bonds on the date of issuance? O $37,816 O $16,418 $21,422 O $31,311 On January 1, 2015, Branjolina Inc. has decided to raise additional capital by issuing $500,000 face value of bonds with a coupon rate of 10%. To help the sale of the bonds, detachable stock warrants were issued with the bonds at a rate of 10 warrants for each $1,000 bond sold. The market value of the bond without the warrants is $535,000, and the market value of the warrants is $60,000. The joint issuance of the bonds with the warrants sold for $537,816. What amount of the issuance is allocated to Paid-In Capital - Stock Warrants on the date of issuance? O $80,712 O $54,234 O $48,122 50