Question 18 of 2 Question 18 4 points Save Anse On April 1, 2018, Austere Corporation issued $320,000 of 14% bonds at 108. Each 51000 bond was sold with 30 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 $13 per share and the market value of each warrant was 54. Austere should record what amount of the proceeds from the bond issue as an increase in liabilities? $432,500 $231,700 $307,200 $0