Hall & Company issues $10,000,000 in 4% bonds with detachable warrants of 12 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 $6.00 or $720,000 and the bonds would have been issued at 96. Prepare the journal entry to record the issuance.