[39 ] On July 28, Vent Corp. sold $500,000 of 4%, 8-year subordinated debentures for $450,000. The purchasers were issued 2,000 detachable warrants, each of which was for one share of $5 par common stock at $12 per share. Shortly after issuance, the warrantsS sold at a market price of $10 each.. What amount of discount on the debentures should Vent record at issuance