(ii) Assuming that Ivanhoe Capital follows ASPE (residual value method), record the issuance of the bonds and warrants assuming that the equity is the more easily measurable component. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter O for the amounts. List debit entry before credit entry.) (i) Assuming that Ivanhoe Capital follows ASPE (residual value method), record the issuance of the bonds and warrants assuming that the debt is the more easily measurable component. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) (iii) Another option under ASPE is to measure the equity at \\( \\$ 0 \\) as an accounting policy. Record the issuance. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) Ivanhoe Capital Ltd. issued \\( 520 \\$ 1,000 \\) bonds at 102. Each bond was issued with 10 detachable stock warrants. After issuance, similar bonds were sold at 97 , and the warrants had a fair value of \\( \\$ 2.60 \\). Record the issuance of the bonds and warrants assuming that Ivanhoe Capital follows IFRS. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)