Brief Exercise 16-12 Cullumber Capital Ltd. issued 460 $1,000 bonds 105. Each bond was issued with 10 detachable stock warrants. After issuance, similar bonds were sold 97, and the warrants had a fair value of $2.,40. Record the issuance of the bonds and warrants assuming that Cullumber Capital follows IFRS. (Credit account titles are automatically Indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit asured first, (Credit account titles are automatically indented when the amount is entered. Do not indent manually. I no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit (ii) Assuming that CullumberCapital follows ASPE (residual value method), record the issuance of the bonds and warrants assuming that the equity is more easily measurable component measured first. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Credit Debit