Yoho Corp. issued $$500,000$ of its ten$-$year $6\%$ bonds at $104.$ Each $$1,000$ bond carries ten warrants. Each warrant allows the holder to purchase one share of $$10$ par common stock for $$50.$ Following the sale, relevant market values were:

Bonds $$980($ex rights$)$

Warrants $$14$ each

Common stock $$60$ each

Refer to Exhibit $14-13.$ The entry to record the sale of the bonds would include a

debit to Discount on Bonds Payable for $$10,000.$

credit to Bonds Payable for $$490,000.$

credit to Common Stock Warrants for $$65,000.$

debit to Cash for $$560,000.$