[Para. 6-a—4] Make the required journal entry in the governmental activities generaljournal to accrue six months of interest payable on the 4% deferred serial bonds from theJuly 1 interest payment until the end of the fiscal year, December 31, 2017. For thisentry, assume that the appropriate amount of amortization of the Premium on DeferredSerial Bonds Payable is $1,750. (Recall that interest is not accrued for the period July 1to December 31, 2017 in the debt service fund as no appropriation exists for thisexpenditure and the interest is not due this fiscal year.)