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.$)$

$\backslash$table$[[$Transaction$,$Fund,General Journal,Debit,Credit$],[\backslash$table$[[1.$ Record the budget transaction.$]]],[1,$Debt Service Fund,Estimated Other Financing Sources$-$Transfers In$,,],[,$Appropriations,,$],[,,,],[\backslash$table$[[2.$ Record the transfer of funds.,$],[2,$Debt Service Fund$]]],[2,$Debt Service Fund,Cash,,$],[,$Other Financing Sources$-$Interfund Transfers In$,,]]$