On May 1. Eden Co. issued $1,500,000 of 7% bonds (with detachable stock warrants) at 103, which are due in ten years. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Eden'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, the fair value of Eden's common stock was $35 per share and of the warrants was $2. On May 1. Eden should record the bonds with a discount of $16,800 D O premium of $45.000 discount of $15.000 discount of $60.000