During 2010, Gordon Company issued 300, $1,000 bonds at 104.

During 2010, Gordon Company issued 300, $1,000 bonds at 104. Four detachable stock warrants entitling the holder to purchase 15 shares of Gordon's common stock were attached to each bond. At the date of issuance, the market value of the bonds, without the stock warrants, was quoted at 96. The market value of each detachable warrant was quoted at $25. What amount, if any, of the proceeds from the issuance should be accounted for as part of Gordon's stockholders' equity?