On April $1,2022,$ Ausi Corporation issued $$300,000$ of $10\%$ bonds at $105.$ Each $$1,000$ bond was sold with $25$ detachable stock warrants, each permitting the investor to purchase one share of common stock for $$17.$ On that date, the market value of the common stock was $$15$ per share and the market value of each warrant was $$2.$ Austere should record what amount of the proceeds from the bond issue as an increase in liabilities?

Question $10$ options:

a$)$

$$285,000$

b$)$

$$300,000$

c$)$

$$315,000$

d$)$

$$0$