E16.9 (LO 2) (Issuance of Bonds with Share Warrants) On September 1, 2022, Tokachi Group sold at 104 (plus accrued interest) 30,000 of its 8%, 10-year, 10,000 face value, non-convertible bonds with detachable share warrants. Each bond carried two detachable warrants. Each warrant was for one ordinary share at a specified option price of 1,500 per share. The net present value of bonds is determined to be Y290,000,000. Interest is payable on December 1 and June 1. Instructions Prepare in general journal format the entry to record the issuance of the bonds