On May 1, 2021, Marigold Corp. issued $2400000 of 8% bonds at 103, which are due on April 30, 2031. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Marigold's common stock. $15 par value, were attached to each $1000 bond. The bonds without the warrants would sell at 96. On May 1, 2021, the fair value of Marigold's common stock was $35 per share and of the warrants was $2. On May 1, 2021. Marigold should record the bonds with a premium of $72000 discount of $24000 O discount of $26880. O discount of $96000