For each of the unrelated transactions described below, present the entry$($ies$)$ required.

$($a$)$

Stellar Company issued $$11,000,000$ par value $5\%$ bonds at $97.$ One detachable stock purchase warrant was issued with each $$100$ par value bond. At the time of issuance, the warrants were selling for $$2.($Credit account titles are automatically indented when 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