On May 1,2025, Blossom Co. issued $4400000 of 8% bonds at 103. The bonds are due on April 30, 2031. Twenty detachable stock warrants entitling the holder to purchase for $40 one share of Blossorn's $15 par value common stock were attached to each $1000 bond. The bonds without the warrants would sell at 96 . On May 1, 2025, the fair value of Blossom's common stock was $34 per share and of the warrants was $2. On May 1, 2025, Blossom will record a premium of $132000 discount of $44000. discount of $176000. discount of $49280