the City of Amarillo is authorized to issue $9000000, 3% regular serial bonds in 2023 for the construction of a new exit off the interstate highway within city limits. The bonds mature in equal annual amounts beginning on January 1, 2024, for 10 years and pay interest on January 1 and July 1. The city is required to use all accrued interest and premiums to service the debt. The funds to pay the interest will be transferred from the General Fund. The county's year-end is December 31. f. Prepare the budgetary entries for 2023 assuming that the bonds were scheduled to be issued on January 2. Assume the January 1, 2024, principal and interest payments will be included in the 2023.