Delphi Capital Ltd. issued 490 $1,000 bonds at 101. Each bond was issued with 10 detachable stock warrants. After issuance, similar bonds were sold at 97, and the warrants had a fair value of $2.30. (a) Record the issuance of the bonds and warrants assuming that Delphi 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 O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit