On May 1, 2021, Bramble Corp. issued $1480000 of 8% bonds at 102, which are due on April 30, 2031. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Brambles common stock, $15 par value, were attached to each $1,000 bond. The bonds without the warrants would sell at 95. On May 1, 2021, the fair value of Brambles common stock was $35 per share and of the warrants was $2. On May 1, 2021, Bramble should credit Paid-in Capital from Stock Warrants for

$60994.

$56794.

$104194.

$59200.