Prepare the entries that would be made in the general long-term debt account group for the following events:
a. To finance the construction of an art center, $13,000,000 of general obligation term bonds were sold for $12,500,000.
b. The general fund allocated $1,300,000 to a debt service fund to begin providing for retirement of the bonds in item (a) at maturity.
c. To help finance an addition to the community health center, $6,000,000 of 6%, 10-year serial bonds were sold at 101. $960,000 was transferred from the general fund to the debt service fund to cover the annual interest and the first serial redemption.
d. Serial bonds of $600,000 matured and were retired through the debt service fund.