This question is from Willey Module26 B

On December　30,2006　Fort　issued bond with detachable stock warrant
Face amount $1000
Unit 1000
Interest 8%
Period 10year

Immediately after issuance
Bond without warrant $1080
market value of warrant $120

1.What is the reason, the amount of bond payable $900 in its Dec. 31 2006
and what is the journalization?
2What is the journalization when Fort issued the bond Dec. 30 2006?

This question is from Willey Module26 B

On December　30,2006　Fort　issued bond with detachable stock warrant
Face amount $1000
Unit 1000
Interest 8%
Period 10year

Immediately after issuance
Bond without warrant $1080
market value of warrant $120

1.What is the reason, the amount of bond payable $900 in its Dec. 31 2006
and what is the journalization?
2What is the journalization when Fort issued the bond Dec. 30 2006?
i tried to solve it by myself. the journalization of Dec.31 2006 is as follows.

Cash 1000 Bond payable 1000
Discount 100 Apic warrant 100

the reason why the above is based on APB14 stating that the proceed of bonds issued detachable warrants are allocated between the bonds and the warrants based on their relative FMV at the time of issuance.

i would appreciate it anyone of you confirm the above.