4.28 Corporation B issues 200 bonds, $150 par each, at par. Each bond contains a detachable stock warrant 4.29 enabling the holder to purchase 1 share of $120 par common stock at $130. At the time of the sale, the market value of the bonds (without the warrants) is $140, while the market value of the warrants is $20. Prepare an entry for the issuance of the bonds. For the preceding problem assume that the warrants are nondetachable and prepare the required journal entry.