On April 7, 2022, Kegin Corporation sold a €2,000,000, twenty-year, 8 percent bond issue for €2,120,000. Each €1,000 bond has two detachable warrants, each of which permits the purchase of one share of the corporation's ordinary shares for €30. The shares have a par value of €25 per share. Immediately after the sale of the bonds, the corporation's securities had the following fair values: 8% bond without warrants €1,008 Warrants 21 Ordinary Shares 28 What accounts should Kegin credit to record the sale of the bonds?