(Issuance of Bonds with Detachable Warrants) On September 1,2020 Tessie Company sold at 104 (plus accrued interest) 3,000 of its 8%, was for one share of common stock at a specified option price of $15 per share. Shortly after issuance, the warrants were quoted on the market for $3 each. No market value can be determined for the Tessie Company bonds. Interest is payable on December 1 and June issue costs of $30,000 were incurred. Instructions Prepare in general journal format the entry to record the issuance of the bonds