Lofgren Company issued $30,000,000 par value 5% bonds at 103.5. Five detachable stock purchase warrants were issued with each $1,000 par value bond. At the time of issuance, the warrants were selling for $9.00 each. Lofgren's journal entry to record the issuance of the bonds will include a debit to Discount on Bonds Payable (enter as a positive number) or a credit to Premium on Bonds Payable (enter as a negative number) of