$27.$ On January $1,2020,$ Krona Incorporated issued a financial instrument consisting of a $51,000,4\%$ bond payable and $100$ shares of $$1$ par common stock. The yield for bonds of similar risk is $4\%.$ The stock recently traded at $$40$ per share.Assuming the individual values of the components are known, which they are, record the issuance of the combined security at a price of $$4,800$ using the proportional method.b$.$ Assuming only the fair value of the bond is known because the stock is thinly traded, record the sale of the combined security at a price of $$4,700$ using the incremental method.c$.$ Why would you prefer to use the incremental method in $($a$.)$ despite the fact that both security values are known? Which of the known values would you use?