Prior Inc. has decided to raise additional capital by issuing $175000 face value

Prior Inc. has decided to raise additional capital by issuing $175000 face value of bonds with a coupon rate of 10%. 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 $136000 and the value of the warrants in the market is $24000. The bonds sold in the market at issuance for $150000. Cash $150k Discount on Bonds Payable ? Bonds Payable ? APIC-Stock Warrants ?