On April $7,20$X$4,$ Lampe Corporation sold a $$5,000,000,$ twenty$-$year, $8$ percent bond issue for $$5,300,000.$ Each $$1,000$ bond has two detachable warrants, each of which permits the purchase of one share of the corporation's common stock for $$30.$ The stock has a par value of $$25$ per share.$$ Immediately after the sale of the bonds, the corporation's securities had the following market values: $8\%$ bond without warrants: $$1,008$ Warrants$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_21$ Common stock$\_\_\_\_\_\_\_\_\_\_28$ Prepare the journal entry related to recording the sale of the bonds