On April 7, 2018, Kegin Corporation sold a $10,000,000, twenty-year, 8 percent bond issue for $6,360,000. Each $1,000 bond has two detachable warrants, each of which permits the purchase of one share of the corporation's common stock for $30. The stock has a par value of $25 per share. Immediately after the sale of the bonds, the corporation's securities had the following market values:

8% bond without warrants$1,008

Warrants21

Common stock28

What accounts should Kegin credit to record the sale of the bonds?