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On May 1 , 2 0 2 5 , ?Oriole Co . ?issued $ 1 4 4 0 0 0 0 ?of 8 % ?bonds

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On May 1,2025, ?Oriole Co. ?issued $1440000 ?of 8% ?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 Oriole's common stock, $15 ?par value, were attached to each $1000 ?bond. The bonds without the warrants would sell at 96. ?On May 1,2025, ?the fair value of Oriole's common stock was $35 ?per share and of the warrants was $2.
On May 1,2025, ?Oriole should credit Paid-in Capital from Stock Warrants for
$100800
$57600
$55128
$59328
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