On April $1,2023,$ CVS Pharmacies Issued $$650,000/550$ units of

$$1,000$ bonds$)$ of $8\%$ bonds at $110.$ Each $$1,000$ band was sold

with $25$ detachable stock warrants, each permiting the investor to purchase one share of no$-$par common stack for $$25.$ On that date.

the market value of each warrant was $36,$

CVS Pharmacies should record which of the following entries on

$-$the date of issuance?

O Debit Paid$-$in Capital$-$Warrant $$16,250$

$$ Debit Disenurt on Bends Payable $532,500$

O Credit: Preratum on Bonds Payable $$65\mathrm{.}000$

O Debit cash $$650,000$