On September 1, 2017, Whispering Company sold at 104 (plus accruedinterest) 5,880 of its 8%, 10-year, $1,000 face value,nonconvertible bonds with detachable stock warrants. Each bondcarried two detachable warrants. Each warrant was for one share ofcommon stock at a specified option price of $13 per share. Shortlyafter issuance, the warrants were quoted on the market for $3 each.No fair value can be determined for the Whispering Company bonds.Interest is payable on December 1 and June 1. Bond issue costs of$24,100 were incurred.

Prepare in general journal format the entry to record the issuanceof the bonds. (Credit account titles are automaticallyindented when amount is entered. Do not indent manually. If noentry is required, select "No Entry" for the account titles andenter 0 for the amounts.)

Account Title	Debit	Credit

Attached are Account Titles:

Bond Conversion Expense
Bond Interest Expense
Bonds Payable
Cash
Compensation Expense
Common Stock
Convertible Preferred Stock
Debt Conversion Expense
Discount on Bonds Payable
Income Summary
Incremental Cash
Insurance Expense
Interest Expense
Interest Payable
Interest Receivable
Liability under Stock Appreciation Plan
No Entry
Paid-in Capital in Excess of Par - Common Stock
Paid-in Capital in Excess of Par - Preferred Stock
Paid-in Capital-Expired Stock Options
Paid-in Capital-Stock Options
Paid-in Capital-Stock Warrants
Premium on Bonds Payable
Preferred Stock
Retained Earnings
Unamortized Bond Issue Costs
Unearned Compensation