On September 1, 2015, Tokachi Company sold at 104

(plus accrued interest) 30,000 of its 8%, 10-year, ¥10,000 face value, non-convertible bonds with detachable share warrants. Each bond carried two detachable warrants. Each warrant was for one ordinary share at a specified option price of ¥1,500 per share. The net present value of bonds is determined to be ¥290,000,000.

Interest is payable on December 1 and June 1.

Instructions Prepare in general journal format the entry to record the issuance of the bonds.