On March 15, 2020, Clunky Industries Inc. issued $500 million of 5-year 4.75% junior unsecured bonds with detachable warrants at par. For every $1000 of bonds purchased, an investor received 50 warrants. Each warrant entitled its owner to purchase one share of common stock for $10 per share (par value $0.10 per share) on or before March 15, 2025. Based on the value of the company's stock, the fair value of the warrants was $86 million. The journal entry to record the issue of the bonds and warrants comprised which four of the following items?