Eisler corporation issued 2,000 $1,000 bonds at 101. each bond was issued with one detachable stock warrant. after issuance, the bonds were selling in the market at 98, and the warrants had a market price of $40. use the proportional method to record the issuance of the bonds and warrants. (credit account titles are automatically indented when amount is entered. do not indent manually. if no entry is required, select "no entry" for the account titles and enter 0 for the amounts. round intermediate calculations to 5 decimal places, e. g. 1.24687 and final answers to 0 decimal places, e. g. 5,125.)

The business cycle is the periodic but irregular up-and-down movement in economic activity, measured by fluctuations in real gross domestic product (gdp) and other macroeconomic variables. a business cycle is typically characterized by four phases—recession, recovery, growth, and decline—that repeat themselves over time. economists note, however, that complete business cycles vary in length. the duration of business cycles can be anywhere from about two to twelve years, with most cycles averaging six years in length. some business analysts use the business cycle model and terminology to study and explain fluctuations in business inventory and other individual elements of corporate operations. but the term "business cycle" is still primarily associated with larger (industry-wide, regional, national, or even international) business trends.