Hoffman Corporation issued $85 million of 9%, 10-year bonds at 104. Each of the 85,000 bonds was convertible into one share of $1 par common stock. 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.)