please answer both parts a-1 and a-2 clearly and simple thanks and i also posted the entire list of options we can choose for the journal entries.

On July 1,2022 , the first day of its 2023 fiscal year, the Town of Bear Creek issued at par $7,900,000 of 6 percent term bonds to renovate a historic wing of its main administrative building. The bonds mature in flive years on July 1, 2027. Interest is payable semiannually on January 1 and July 1. As illustrated in the table below, a sinking fund is to be established with equal semiannual additions made on June 30 and December 31. Cash for the sinking fund additions and the semiannual interest payments will be transferred from the General Fund shortly before the due dates. Investment earnings are added to the investment principal. Required a-1. Prepare journal entries in the debt service fund for the following: (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.) a-1. Prepare journal entries in the debt service fund for the following: (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account fleid. Do not round intermediate calculations.) e. Actual interest earned on sinking fund investments at year-end (June 30, 2023) was the same as the amount budgeted in the table. This interest adds to the sinking fund balance. \begin{tabular}{|c|c|c|c|} \hline the sinking fund balance. & Record the actual interest eamed on sinking fund investments. \\ \hline 0 & & \\ \hline & & \\ \hline \end{tabular} - No Journal Entry Required - Accrued interest payable - Allowance for Uncollectible Current Taxes - Allowance for Uncollectible Delinquent Taxes - Appropriations - Assessments Receivable-Current - Assessments Receivable-Unavailablel - Bonds Payable - Budgetary Fund Balance - Building - Capital Lease Obligations Payable - Cash - Construction Expenditures - Construction Work in Progress - Contracts Payable - Contracts Payable - Retained Percentage - Deferred Inflow of Resources - Encumbrances - Encumbrances Outstanding - Estimated Other Financing Sources - Estimated Revenues - Expenditures-Interest - Expenditures-Principal - Expenses-Interest on Capital Lease - Expenses-Interest on Long-term debt - Expenses-Interest on Special Assessment debt - Fund Balance-Restricted - Fund Balance-Unassigned - General revenues - investment earnings - General Revenues-Property Taxes - Improvements other than Buildings - Interest Payable - Investments - Other Financing Sources-Interfund Transfers In - Other Financing Sources-Interfund Transfers Out - Other Financing Sources-Premium on Bonds Payable - Other Financing Sources-Proceeds of Bonds - Other Financing Sources-Proceeds of Special Assessment Bonds - Other Financing Sources-Interfund Transfers In - Other Financing Sources-Interfund Transfers Out - Other Financing Sources-Premium on Bonds Payable - Other Financing Sources-Proceeds of Bonds - Other Financing Sources-Proceeds of Special Assessment Bonds - Other Financing Uses-Proceeds of Refunding Bonds - Other Financing Uses-Refunded Bonds - Premium on Bonds Payable - Program Revenues-General Government - Revenues - Revenues-Change in Fair Value of Investments - Revenues-Investment Earnings - Serial Bonds Payable - Special Assessment Debt with Governmental Commitment - Taxes Receivable-Current - Taxes Receivable-Delinquent a-2. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.) On July 1,2022 , the first day of its 2023 fiscal year, the Town of Bear Creek issued at par $7,900,000 of 6 percent term bonds to renovate a historic wing of its main administrative building. The bonds mature in flive years on July 1, 2027. Interest is payable semiannually on January 1 and July 1. As illustrated in the table below, a sinking fund is to be established with equal semiannual additions made on June 30 and December 31. Cash for the sinking fund additions and the semiannual interest payments will be transferred from the General Fund shortly before the due dates. Investment earnings are added to the investment principal. Required a-1. Prepare journal entries in the debt service fund for the following: (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.) a-1. Prepare journal entries in the debt service fund for the following: (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account fleid. Do not round intermediate calculations.) e. Actual interest earned on sinking fund investments at year-end (June 30, 2023) was the same as the amount budgeted in the table. This interest adds to the sinking fund balance. \begin{tabular}{|c|c|c|c|} \hline the sinking fund balance. & Record the actual interest eamed on sinking fund investments. \\ \hline 0 & & \\ \hline & & \\ \hline \end{tabular} - No Journal Entry Required - Accrued interest payable - Allowance for Uncollectible Current Taxes - Allowance for Uncollectible Delinquent Taxes - Appropriations - Assessments Receivable-Current - Assessments Receivable-Unavailablel - Bonds Payable - Budgetary Fund Balance - Building - Capital Lease Obligations Payable - Cash - Construction Expenditures - Construction Work in Progress - Contracts Payable - Contracts Payable - Retained Percentage - Deferred Inflow of Resources - Encumbrances - Encumbrances Outstanding - Estimated Other Financing Sources - Estimated Revenues - Expenditures-Interest - Expenditures-Principal - Expenses-Interest on Capital Lease - Expenses-Interest on Long-term debt - Expenses-Interest on Special Assessment debt - Fund Balance-Restricted - Fund Balance-Unassigned - General revenues - investment earnings - General Revenues-Property Taxes - Improvements other than Buildings - Interest Payable - Investments - Other Financing Sources-Interfund Transfers In - Other Financing Sources-Interfund Transfers Out - Other Financing Sources-Premium on Bonds Payable - Other Financing Sources-Proceeds of Bonds - Other Financing Sources-Proceeds of Special Assessment Bonds - Other Financing Sources-Interfund Transfers In - Other Financing Sources-Interfund Transfers Out - Other Financing Sources-Premium on Bonds Payable - Other Financing Sources-Proceeds of Bonds - Other Financing Sources-Proceeds of Special Assessment Bonds - Other Financing Uses-Proceeds of Refunding Bonds - Other Financing Uses-Refunded Bonds - Premium on Bonds Payable - Program Revenues-General Government - Revenues - Revenues-Change in Fair Value of Investments - Revenues-Investment Earnings - Serial Bonds Payable - Special Assessment Debt with Governmental Commitment - Taxes Receivable-Current - Taxes Receivable-Delinquent a-2. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.)