Accent Capital Ltd. issued 500 $1,000 bonds at 103. Each bond was issued with one detachable stock

Question:

Accent Capital Ltd. issued 500 $1,000 bonds at 103. Each bond was issued with one detachable stock warrant. After issuance, the bonds were selling in the market at 97, and the warrants had a market value of $27. Record the issuance of the bonds and warrants assuming that Accent Capital Ltd. applied IFRS.