Hoffman Corporation issued $85 million of 8%, 15 year bonds at 102. Each of the 85,000 bonds was issued with 12 detachable stock warrants, each of which the bondholder to purchase, for $24, one share of $1 common stock. At the time of sale, the market value of the common stock was $29 per share and the market value of each warrant was $5. Prepare the journal entry to record the issuance of the bonds (Enter your answers in millions rounded to 1 decimal place (i.e., 5, 500,000 should be entered as 5.5). If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)