On December 1, 2021, Lester Company issued at 103, eight hundred of its 9%, $1,000 bonds. Attached to each bond was one detachable stock warrant entitling the holder to purchase 10 shares of Lester's common stock. On December 1, 2021, the market value of the bonds, without the stock warrants, was 98, and the market value of each stock purchase warrant was $60. What amount, if any of the proceeds from the issuance that should be accounted for as part of Lester's Stockholders Equity