On March 1, 2021, Swifty Corporation issued $1910000 of 8% nonconvertible bonds at 104, which are due on February 28, 2041. In addition, each $1000 bond was issued with 25 detachable stock warrants, each of which entitled the bondholder to purchase for $50 one share of Swifty common stock, par value $25. The bonds without the warrants would normally sell at 95. On March 1, 2021, the fair value of Swifty's common stock was $40 per share and the fair value of the warrants was $2. What amount should Swifty record on March 1, 2021 as paid-in capital from stock warrants? O $95500 O $99320 O $68920 O $80520 During 2021, Concord Corporation issued at 105 620, $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 $40. What amount, if any, of the proceeds from the issuance should be accounted for as part of Concord's stockholders' equity? $26303 $24800 $24560 $0