On January 1, 2019, Senzangakhona Corporation sold $500,000 of 13% bonds at 105. Each $1,000 bond carried 10 warrants, and each warrant allowed the holder to acquire one share of $10 par value common stock for $20 per share. Subsequent to the issuance of the securities, the bonds were quoted at 102 ex rights, and the warrants were quoted at $5 each. Journal entries on January 1, 2019 would include (round to two decimal places in allocation calculations): On January 1, 2019, Senzangakhona Corporation sold $500,000 of 13% bonds at 105. Each $1,000 bond carried 10 warrants, and each warrant allowed the holder to acquire one share of $10 par value common stock for $20 per share. Subsequent to the issuance of the securities, the bonds were quoted at 102 ex rights, and the warrants were quoted at $5 each. Journal entries on January 1, 2019 would include (round to two decimal places in allocation calculations)