On March 1, 2023, Indigo Corp. sold $321000 (par value), 20 year, 8% bonds at 102. Each $1000 bond was issued with 25 detachable warrants, each of which entitled the bondholder to purchase for $50 one of Indigos no par value common shares. The bonds without the warrants would normally sell at 95. At this time, the market value of Indigos common shares was $38 per share and the market value of each warrant was $2. Using the relative fair value method, what amount should Indigo record on March 1, 2023 as Contributed SurplusStock Warrants?