On May 1, 2018, Coronado Industries issued $1600000 of 8% bonds at 104, which are due on April 30, 2028. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Coronados common stock, $15 par value, were attached to each $1,000 bond. The bonds without the warrants would sell at 95. On May 1, 2018, the fair value of Coronados common stock was $35 per share and of the warrants was $2. On May 1, 2018, Coronado should credit Paid-in Capital from Stock Warrants for