6. December 1,2022 , Lester Company issued at 103 , two hundred of its 9%,1,000 bonds. Attached to each bond was one detachable share warrant entitling the holder to purchase 10 shares of Lester's ordinary shares. On December 1, 2022, the fair value of the bonds, without the share warrants, was 95 , and the fair value of each share warrant was 50. Required: a. The journal entry to record the issuance of bond at December 1,2022 b. The amount of the proceeds from the issuance that should be accounted for as the initial carrying value of the bonds payable would be c. Assume the same facts as part (a), except that the warrants had an estimated fair value of 25. Prepare the entry to record the issuance of the bonds and warrants