On September $1\mathrm{.}2025,$ Concord Company sold $10,320$ of its $10\%,15-$year, $$1,000$ face value, nonconvertible bonds with detachable stock warrants at $102.$ Each bond carried three detachable warrants. Each warrant was for one share of common stock at a specified option price of $$25$ per share. Shortly after issuance, the warrants were quoted on the market for $$2\mathrm{.}50$ each. No market value cin be determined for the Concord Compary bonds. Interest is payable on December $1$ and June $1.$

Prepare in genera$)$ journal format the entry to record the issuance of the bonds. $($Credit account tities ave automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter Ofor the amounts. List aft debit entries befort treatit entrles$)$