On May $1,2025,$ Blossom Co$.$ issued $$3300000$ of $6\%$ bonds at $103.$ The bonds are due on April $30,2031.$ Twenty detachable stock

warrants entitling the holder to purchase for $$40$ one share of Blossom's $$15$ par value common stock were attached to each $$1000$

bond. The bonds without the warrants would sell at $96.$ On May $1,2025,$ the fair value of Blossom's common stock was $$35$ per share

and of the warrants was $$2.$

On May $1,2025,$ Blossom will record a

discount of $$132000.$

discount of $$33000.$

premium of $$99000.$

discount of $$36960.$