$2.$ A $\backslash (\backslash$$ $6,200,000\backslash )$ issue of serial bonds to finance a capital project was sold at $105$ plus accrued interest in the amount of $\backslash (\backslash$$ $62,000\backslash ).$ The accrued interest and the premium were recorded in the debt service fund. Accrued interest on bonds sold must be used for interest payments; the premium is designated by state law for eventual payment of bond principal. $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|$l$|\}\backslash$hline $2$a & Capital Projects Fund & Record the issuance of bonds & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $2$b & Debt Service Fund & Record the accrued interest and Premium on bonds & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $2$c & Governmental Activities & Record the issuance of bonds & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}3.$ The debt service fund made a $\backslash (\backslash$$ $80,000\backslash )$ lease payment, of which $\backslash (\backslash$$ $11,497\backslash )$ was interest. Funds used to make the lease payment came from a capital grant received by the special revenue fund. $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|$l$|\}\backslash$hline $3$a & Special Revenue Fund & $\backslash$multicolumn$\{3\}\{|$l$|\}\{$Record cash received as capital grant.$\}\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $3$b & & $\backslash$multicolumn$\{3\}\{|$l$|\}\{$Record the transfer of fund for lease payment to the debt service fund.$\}\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $3$c & Debt Service Fund & $\backslash$multicolumn$\{3\}\{|$l$|\}\{$Record the transfer of fund for lease payment from the special revenue fund.$\}\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $3$d & & $\backslash$multicolumn$\{3\}\{|$l$|\}\{$Record the principal and interest on lease paid.$\}\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $3$ e & Governmental Activities & $\backslash$multicolumn$\{3\}\{|$l$|\}\{$Record cash received as capital grant.$\}\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $3$ r & & $\backslash$multicolumn$\{3\}\{|$l$|\}\{$Record the principal and interest on lease paid.$\}\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$