On May 1, 2023, Riverbed Limited issued 1,600 $1,000 bonds at 103. Each bond was issued with one detachable stock warrant. Shortly after issuance, the bonds were selling at 98, but the fair value of the warrants cannot be determined. Riverbed follows IFRS.

Assume the same facts as part the above part, except that the warrants had a fair value of $30. Prepare the entry to record the issuance of the bonds and warrants. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Do not round intermediate calculations. Round answers to 0 decimal places, e.g. 5,125. List all debit entries before credit entries.)