On July 1, 2022, Roberts AG issued €3,000,000 of 9% bonds payable in 20 years. The bonds include warrants giving the bondholder the right to purchase for €30 one ordinary share of €1 par value at any time during the next 10 years. The bonds were sold for €3,000,000. The net present value of the debt at the time of issuance was €2,900,000. Prepare the journal entry to record this transaction.