On March $1,2024,$ Big Brands Corporation issued $\backslash (\backslash$$ $600,000\backslash )$ of $\backslash (10\backslash \%\backslash )$ bonds at $105.$ Each $\backslash (\backslash$$ $1,000\backslash )$ bond was sold with $50$ detachable stock warrants, each permitting the investor to purchase one share of common stock for $\backslash (\backslash$$ $35\backslash ).$ On that date, the market value of the common stock was $\backslash (\backslash$$ $30\backslash )$ per share and the market value of each warrant was $\backslash$$$4.$ Big Brands should record what amount of the proceeds from the bond issue as an increase in liabilities?

Multiple Choice

$\backslash$$$510,000$

$\backslash$$$630,000$