Hoffman Corporation issued $95 million of 5%, 10-year bonds at 102. Each of the 95,000 bonds was issued with 12 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 $5. Prepare the journal entry to record the issuance of the bonds.