The following are unrelated transactions. Present the required entries to record each of the transactions.

$($a$)$

On March $1,2023,$ Ivanhoe Corporation issued $$400,000$ of $8\%$ non$-$convertible bonds at $104,$ which are due on February $28,2043.$ In addition, each $$1,000$ bond was issued with $25$ detachable stock warrants, each of which entitled the bondholder to purchase one of Ivanhoe's no par value common shares for $$50.$ The bonds without the warrants would normally sell at $94.$ Ivanhoe prepares its financial statements in accordance with IFRS. $($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 Ofor the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

Cash