On April 7, 2025, Carla Vista Corporation sold a $5200000, twenty-year, 8 percent bond issue for $5512000. Each $1000 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: What accounts and amounts should Carla Vista credit to record the sale of the bonds