Hoffman Corporation issued $$65$ million of $9\%,10-$year bonds at $106.$ Each of the $65,000$ bonds was issued with $15$ detachable stock warrants, each of which entitled the bondholder to purchase, for $$28,$ one share of $$1$ par common stock. At the time of sale, the market value of the common stock was $$33$ per share and the market value of each warrant was $$8.$

Prepare the journal entry to record the issuance of the bonds.

Note: Enter your answers in millions rounded to $1$ decimal place $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}5).$ If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.