$4.[$Para$.6-$a$-4]$ Make the required journal entry in the governmental activities general journal to accrue six months of interest payable on the $2\mathrm{.}5\%$ deferred serial bonds from the July $1$ interest payment until the end of the fiscal year, December $31,2023.$ For this entry, assume that the appropriate amount of amortization of the Premium on Deferred Serial Bonds Payable is $$233.$ Recall that interest is not accrued for the period July $1$ to December $31,2023$ in the debt service fund as no appropriation exists for this expenditure and the interest is not due this fiscal year.