Skysong Inc. has decided to raise additional capital by issuing $$187,000$ face value of bonds with a coupon rate of $9\%.$ In discussions with investment bankers, it was determined that to help the sale of the bonds, detachable stock warrants should be issued at the rate of one warrant for each $$100$ bond sold. The value of the bonds without the warrants is considered to be $$121,600,$and the value of the warrants in the market is $$30,400.$The bonds sold in the market at issuance for $$140,000.$ What entry should be made at the time of issuance of the stocks and warrants.