Popeye Corp. issued a bond with detatchable stock warrants for a lump sum of $254,000, and provided the following information:

Item	Amount
Bond total face value	$200,000
Bond alone trading at	99
Number of stock warrants issued	3,400
Market value of each stock warrant	Unknown

What should journal entry should Popeye Corp. make to record this issuance?

Cash	254,000
Bonds Payable		200,000
Premium on Bonds Payable		54,000

Cash	254,000
Discount on Bonds Payable	2,000
Bonds Payable		200,000
Paid-in Capital -- Stock Warrants		56,000

Cash	254,000
Bonds Payable		200,000
Premium on Bonds Payable		50,600
Paid-in Capital -- Stock Warrants		3,400

Cash	254,000
Bonds Payable		200,000
Paid-in Capital -- Stock Warrants		54,000