Sun Inc. has decided to raise additional capital by issuing HK$175,000 face value of bonds with a coupon rate of 10%. In discussions with investment bankers, it was determined that to help the sale of the bonds, share warrants should be issued at the rate of one warrant for each HK$100 bond sold. The fair value of the bonds without the warrants is HK$136,000, and the estimated value of the warrants is HK$18,000. The proceeds upon issuance of the bonds and warrants was HK$150,000.

Instructions
(a) What entry should be made at the time of the issuance of the bonds and warrants?
(b) If the warrants were non-detachable, would the entries be different? Discuss.