Blossom Inc. has decided to raise additional capital by issuing $$182,000$ face value of bonds with a coupon rate of $11\%.$ In discussions with investment bankers, it was determined that to help the sale of the bonds, detachable stock warrants should be issued at the rate of one warrant for each $$100$ bond sold. The value of the bonds without the warrants is considered to be $$144,500,$ and the value of the warrants in the market is $$25,500.$ The bonds sold in the market at issuance for $$136,500.$

$($a$)$ What entry should be made at the time of the issuance of the bonds and warrants? $($List debit entry before credit entry. Credit account