f$.$ Prepare the budgetary entries for $2023$ assuming that the bonds were scheduled to be issued on January $2.$ Assume that the January $1,2024,$ principal and interest payments will be included in the $2023$ budget. Prepare the entry required to reflect the transfer of funds from the General Fund to the debt service fund. $($You may ignore the entry in the General Fund.$)($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Do not round intermediate calculations.$)$ The City of Amarillo is authorized to issue $\backslash (\backslash$$ $8,000,000,3\backslash )$ percent 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 fiscal year$-$end is December $31.$