Mustang Company issued $100,000 of 10%, 10-year bonds at par. Each of the 100 bonds included five detachable stock warrants. Each warrant entitled the bondholder to purchase one share of common stock for $50. The market value of the common stock was $44 per share, and the market value of each warrant was $2. Which of the following would be included in the entry to record the issuance of the bonds? Debit cash $101,000 Debit premium on bonds payable $1,000 Credit equity stock warrants outstanding $1,000 Credit bonds payable $99,000