If the Accountant Cannot Objectively Measure the Value of the Stock

If the accountant cannot objectively measure the value of the stock warrants separately from the value of the bond or preferred stock at date of issuance, the accountant credits

A) the full purchase price to the bond or preferred stock and none of the price to the common stock warrant.
B) 95 percent of the purchase price to the bond or preferred stock and 5 percent of the price to the common stock warrant.
C) 90 percent of the purchase price to the bond or preferred stock and 10 percent of the price to the common stock warrant.
D) 85 percent of the purchase price to the bond or preferred stock and 15 percent of the price to the common stock warrant.
E) 80 percent of the purchase price to the bond or preferred stock and 20 percent of the price to the common stock warrant.