For each of the uscelated transactomidescribed below, pnesene the entries required to record each tramaction: investment banker estimutes they would have been sold at 95 exh $100 par value bond, At the time of issuance, the warrants were seling foe 55. fisit all debit entries before credit entries. Cindit account tieles are aufematically indented when ameont is entered. De noe indent manuainy. If no phiry is required, sefect "Ne Intry" for the acceunt titles and enter o por the ambunts.)