On May $1,2023,$ Ayayai Ltd$.$ issued $\backslash (\backslash$$ $501000,10\backslash )$ year, $\backslash (7\backslash \%\backslash )$ bonds at $102.$ Twenty detachable warrants were attached to each $\backslash (\backslash$$ $1000\backslash )$ bond, which entitled the holder to purchase one of Ayayai's no par value common shares for $\backslash (\backslash$$ $40\backslash ).$ At this time, similar bonds without warrants were selling at $94.$ It was determined that the fair value of Ayayai's common shares was $\backslash (\backslash$$ $34\backslash ),$ but the value of the warrants was NOT determinable. Ayayai is a private corporation that follows ASPE, but does NOT use the residual method. On May $1,2023,$ Ayayai should credit Contributed Surplus$-$Stock Warrants for

$\backslash$$$20040.$

$\backslash$$$15030.$

$\backslash$$$35070.$

$\backslash$$$0.$