Recording the issuance of Bonds with Detachable Warrants On December 1, function Company issued 7,200 of its 9\%, 10-year, \$1,000 par value, nonconvertible bonds with detachable stock purchase warrants at 104. Each bond carried two detachable warrants; each warrant was for one share of common stock at an option price of $15 per share. Shortly after issuance, the warrants were quoted on the market for $3 each. Fair value for the bonds without the warrants cannot be determined, Interest is payable on December 1 and June 1. Provide the entry to record issuance of the bonds by Junction Company on December 1