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Splish Inc. has decided to raise additional capital by issuing $178,000 face value of bonds with a coupon rate of 10%. In discussions with investment bankers, it was determined that to help the sale of the bonds, detachable stock warrants should be issued at the rate of one warrant for each $100 bond sold. The value of the bonds without the warrants is considered to be $142,200, and the value of the warrants in the market is $15,800. The bonds sold in the market at issuance for $154,500. (a) What entry should be made at the time of the issuance of the bonds and warrants? (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round intermediate calculations to 5 decimal places, eg. 1.24687 and final answers to decimal places, c.8. 5,125.) Account Titles and Explanation Debit Credit Cash 154500 Discount on Bonds Payable 49600 178000 Bonds Payable 26100 Paid-in Capital Stock Warrants (61) Prepare the entry if the warrants were nondetachable. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round intermediate calculations 01 to 5 decimal places, es, 1.24687 and final answers to decimal places, eg,5,125.) Debit Credit Account Titles and Explanation Cash 154500 138700 Discount on Bonds Payable 15800 Bonds Payable