On May 1, 2021, Swifty Corporation issued $1550000 of 8% bonds at 104 , which are due on April 30, 2031. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Swifty's common stock, $15 par value, were attached to each $1,000 bond. The bonds without the warrants would sell at 96. On May 1, 2021, the fair value of Swifty's common stock was $35 per share and of the warrants was $2. On May 1, 2021, Swifty should credit Paid-in Capital from Stock Warrants for $62000.$64480.$60280.$107680