Eisler Corporation issued 2 000 1 000 bonds at 101 Each bond was
Eisler Corporation issued 2,000 $1,000 bonds at 101. Each bond was issued with one detachable share warrant. At issuance, the net present value of the bonds without the warrants was $1,970,000. Prepare the journal entry to record the issuance of the bonds and the share warrants.

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