Grouper Corporation issued $1,900$$$1,000$ bonds at $103.$ Each bond was issued with one detachable stock warrant. After issuance, the bonds were selling in the market at $98,$ and the warrants had a market price of $$43.$

Use the proportional method to record the issuance of the bonds and warrants. $($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. Round your answers to $0$ decimal places, e$.$g$.5,125.)$

Account Titles and Explanation

Debit

Credit

Paid$-$in Capital$-$Stock Warrants

Common Stock

Paid$-$in Capital in Excess of Par $-$ Common Stock