On July 1,2025 , Crane Company issued for $9450000 a total of 90000 shares of $100 par value, 7% noncumulative preferred stock along with one detachable warrant for each share issued. Each warrant contains a right to purchase one share of Crane $10 par value common stock for $15 per share. The stock without the warrants would sell for $9234000. The market price of the rights on July 1 , 2025 , was $2.60 per right. On October 31,2025 , when the market price of the common stock was $20 per share and the market value of the rights was $3.1 per right, 36000 rights were exercised. As a result of the exercise of the 36000 rights and the issuance of the related common stock, what iournal entry would Crane make