Hall & Company issues $$100,000,000$ in $6\%$ bonds with detachable warrants of $10$ warrants for each $$1,000$ bond. The bonds are issued at $99.$ Record the issuance under the following assumptions: Assume that the fair value of the warrants are $$5\mathrm{.}00$ per warrant and the bonds would have been issued at $96.$

Record the issuance of the bonds with detachable warrants