During the fiscal year, Toy Co. issued bonds with a face value amount of $1.2 million for 105. One detachable stock warrant was attached to each of the $1,000 bonds, and each warrant permits the bearer to purchase 10 shares of Toys common stock at $18 per share. The market price of the stock is currently $22 per share. Each bond has a fair value of $940 without a warrant, and each warrant trades for $50. Prepare the journal entry to record the issuance of the bonds and warrants