On May 1, 2025, Wildhorse Co. issued $1510000 of 6% bonds at 102. The bonds are due on April 30, 2031. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Wildhorse'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 Wildhorse's common stock was $35 per share and of the warrants was $2. On May 1, 2025, Wildhorse will record a premium of $45300. discount of $15100. discount of $60400. discount of $31408.