d$.$ Prepare the journal entries needed to record the first interest payment made on July $1,$ including the entries required in the debt service fund and any entries required in the governmental activities general ledger at the government$-$wide level. Assume that the straight$-$line method is used for premium amortization. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Do not round intermediate calculations.$)$

Answer is not complete.

$\backslash$table$[[$Transaction$,\backslash$table$[[$Fund $/$ Governmental$],[$Activties$]],$General Journal,Debit,Credit$],[1.$ Record the first interest payment made on July $1.],[1,$Debt Service Fund,Expenditures$-$Bond Interest,$0,,],[,$Cash,$0,,],[,,,,],[$Governmental Activities,,,,$],[,$Premium on Bonds Payable,$,,],[,$Interest Expense,$0,,],[,$Cash,$,,]]$