C. Roma Corp. has decided to raise additional capital by issuing $300,000 face value of bonds with a coupon rate of 10%. In discussions with their 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 fair value of the bonds without the warrants is considered to be $279,000, and the fair value of the warrants in the market is $31,000. The bonds sold in the market at issuance for $306,000 Required: Prepare the entry to record the issuance of the bonds and warrants