Question $2(30$ points$)$:

On November $1,2023,$ Pinky's Place, a successful chain of cat cafes, issued $$165,000,00015$ year bonds with a coupon rate of $6\%$ paid semi$-$annually. The market rate for a security of similar risk and maturity is $7\%.$ Pinky's Place hired Amirkhani's Finance Chateau to issue the securities at a cost of $0\mathrm{.}275\%$ of the final selling price of the security. Included with each $$10,000$ bond are ten warrants which allow, but do not require, the purchase of $40$ shares of stock at $$25$ each. Each warrant is valued at $$32$ each. Record the journal entries Pinky's Place must do for the issuance of the bond, the first two interest payments, and any required adjusting entries for the fiscal year ending December $31,2023.$