Harley Corporation issued $75,000 of 6%, 10-year, nonconvertible bonds with detachable stock purchase warrants. Each $1,000 bond carried 20 detachable warrants, each of which was for one share of Harley common stock, par $20, at a specified exercise price of $60. The bonds sold at 102 including the warrants (no bond price without warrants was available), and immediately after the date of issuance, the detachable stock purchase warrants were selling at $4 each. All indicated transactions occurred in the same fiscal year. Required a. Provide the entry for the issuer at the date of issuance of the bonds. b. Provide the entry for Harley assuming subsequent tender of all of the warrants by the investor for exercise at the specified exercise price. At this date, the stock was selling at $75 per share. Note: List multiple debits or credits (when applicable) in alphabetical order.