I have this question:

Prior Inc. has decided to raise additional capital by issuing $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, detachable stock warrants should be issued at the rate of one warrant for each $100 bond sold. The value of the bonds without the warrants is considered to be $136,000, and the value of the warrants in the market is $24,000. The bonds sold in the market at issuance for $150,000.

I know that my debit to cash is 150,000 and my credit to Bonds Payable is 175,000.  How do I get my debit for Discounts on Bonds Payable?  Thanks.