I need help to make sure these entries are correct.

I also need help with Number 6

Serial Debt Service Fund:		Governmental Activities:
1	Estimated OFS	416,250			1	none
	Estimated Revenion	1,020,000
	Budgetary Fund Balance		20,000
	Appropiations		1,416,250
**	Amt of Interest Payments (jan 1)	416,250
	Amt of Interest Payments (july 1)	213,750
2	Cash	213,750			2
	OFS- Interfund transfer in		213,750
	Enpenditures -Interest	213,750				Expenses- Interest payable	213,750
	Expenditures -Pincipal	500,000				Expenses- Bonds Payable	500,000
	Cash		713,750			Cash		713,750
3	Taxes Receivale -Current	1,020,000			3	Taxes Receivale -Current	1,020,000
	Revenue		1,020,000			General Revenue - Property Taxes		1,020,000
4	Cash	1,019,000			4	Cash	1,019,000
	Revenues		1,019,000			General Revenue - Property Taxes		1,019,000
5	Cash	202,500			5
	OFS-Interfund Transfer in		202,500
	Expenditures -BI	202,500				Expenses -BI	202,500
	Expenditures- Pincipal	500,000				Expenses- Bond Payable	500,000
	Cash		702,500			Cash		702,500
6	Interest accrual:				6	Interest Accrual:
	none
	Reclassify from current to delinquent:					Reclassify from current to delinquent:
	Closing Entries:

22 Serial Bond Debt Service Fund Journal Entries and Financial Statements. As of December 31,2016 , Sandy Beach had $9,500,000 in 4.5 percent serial bonds outstanding. Cash of $509,000 is the debt service fund's only asset as of December 31, 2016, and there are no liabilities. The serial bonds pay interest semiannually on January 1 and July 1 , with $500,000 in bonds being retired on each interest payment date. Resources for payment of interest are transferred from the General Fund, and the debt service fund levies property taxes in an amount sufficient to cover principal payments. Required a. Prepare debt service fund and government-wide entries in general journal form to reflect, as necessary, the following information and transactions for FY 2017. (1) The operating budget for FY 2017 consists of estimated revenues of $1,020,000 and estimated other financing sources equal to the amount of interest to be paid in FY 2017. Appropriations must be provided for interest payments and bond redemptions on January 1 and July 1. (2) Cash was received from the General Fund and checks were written and mailed for the January 1 principal and interest payments. (3) Property taxes in the amount of $1,020,000 were levied (no estimate for uncollectible accounts has been made). (4) Property taxes in the amount of $1,019,000 were collected. (5) Cash was received from the General Fund and checks were written and mailed for the July 1 principal and interest payments. (6) Adjusting entries were made and uncollected taxes receivable were reclassified as delinquent. At the fund level, entries were also made to close budgetary and operating statement accounts. (Ignore closing entries in the government activities journal.) b. Prepare a statement of revenues, expenditures, and changes in fund balances for the debt service fund for the year ended December 31, 2017. c. Prepare a balance sheet for the debt service fund as of December 31, 2017