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 will record a

premium of $$43200.$

discount of $$14400.$

discount of $$16128.$

discount of $$57600.$