Intermediate Corp. has decided to raise additional capital by issuing $210,000 face value of bonds with a coupon rate of 10%. In discussions with the investment bankers, the Board determined that to help the sale of the bonds, detachable stock warrants should be issued at the rate of one warrant for each $100 bond sold. The value of the bonds without the warrants is considered to be $120,000, and the value of the warrants in the market is $14,000. The bonds sold in the market at issuance for $160,000. If the warrants were nondetachable, would the journal entries be different? Explain this to your executive board.