Please help with this, the firsr two are already correct and do not need done again

Below are a number of unrelated transactions for the Village of Centerville, some of which affect governmental activities at the government-wide level. None of the transactions has been recorded yet Required Prepare in general journal form the necessary entries in the governmental activities and appropriate fund journals for each transaction (If no entry is required for a transaction/event, select "No Journal Entry Requiredin the first account field. Do not round Intermediate calculations.) Transaction Fund Governmental Activties General Journal Debit Credit 1. The General Fund collected and transferred $830,000 in tax collections to the debt service fund: 5790,000 of this amount was used for a principal payment on outstanding serial bonds and the remainder was used to make the interest payment on the outstanding serial bonds 1a General Fund Record the receipt of cash from tax collections Cash $30,000 Revenues 330,000 1b Record the transfer of cash collected from taxes to the debe service fund Other Financing Uses Interfund Transfers Out Cash 830,000 830,000 1c Debit Service Fund Record the transfer of cash collected from taxes to the debt service fund Cash Other Financing Sources-interfund Transfers in 830,000 830,000 Id Record the payment of principal and interest to retire the bonds Expenditures-Bond Interest Expenditures-Bond Principal Cash 40,000 790.000 830,000 830 0001 le Governmental Activities Record the receipt of cash from tax collections Cash (General Revenues Taxes 830.000 830,000 11 Record the payment of principal and interest to retire the banda Expenses interest on Long term dett Bonds Payable Cash 40.000 790.000 830.000 2. A $8,300.000 issue of serial bonds to finance a capital project was sold at 102 plus accrued interest in the amount of 583.000 The accrued interest and the premium were recorded in the debt service fund. Accrued interest on bonds sold must be used for interest payments, the premium is designated by state law for eventual payment of bond principal 2a Capital Projects Fund Record the issuance of bonds Cash 5.000.000 Other Financing Sources Proceeds of Bonds 5.000.000 2b Debt Service Fund 150.000 Record the accrued interest and Premium on bonds Cash Other Financing Sources - Premium on Bonda Payable Revenues 100.000 50,000 2c Governmental Activities 5.150.000 Record the issuance of bonds Cash Bonds Payable Expenses-- Interest on Long term debe Premium on Bonds Payable 5,000,000 50.000 100.000 me which 510,060 was interest Funds used to make the lease payment came from a capital grant 3. The debt service fund made a $70,000 leane payment, of which $10,060 was interest Funds used to make the lease payment came from a capital grant received by the special revenue fund Special Revenue Fund Record cash received as capital grant 3b Record the transfer of fund for lease payment to the debe service fund Debt Service Fund Record the transfer of fund for lease payment from the special revenue fund 3d Record the principal and interest on lease paid 3d Record the principal and interest on lease paid 3e Governmental Activities Record cash received as capital grant 31 Record the principal and interest on lease paid 4. Tax-supported serial bonds with a $7,500,000 par value were issued in cash to permit refunding of a $7.500.000 par value issue of term bonds. Assume that the term bands had been issued several years earlier at par Debt Service Fund Record the issue of tax-supported serial bonds for partial refund of tom bonds 4b Record the refund of the par value bonds. 4C Governmental Activities Record the issue of tax-supported senal bonds for partial refund of term bonds 40 Record the refund of the par value bonds parend 7 percent special assessment bonds totaling $540.000 were issued to fund a streetlight improvement project in a local The dem operty owners six months after the initial bond 5. Four months prior to year-end, 7 percent special assessment bonds totaling $540,000 were issued to fund a streetlight improvement project in a local subdivision. The bonds we secondarily backed by the village. The first $24.000 installment will be due from property owners six months later the initial bond Issuance, but no debt payments are due in the first year 5a Debt Service Fund Record the issue of special assessment bonds 50 Record the current and deferred installment recevable from the local subdision 5c Governmental Activities Record the issue of special assessment bonds. 5d Record the current and deferred installment recewable from the local subdivision Record the interest payable on the special assessment debt 5d Record the current and deferred installment recevable from the local subdivision 5e Record the interest payable on the special assessment del 6. A 58,300,000 issue of construction bonds was sold at par by the capital projects fund Debt issuance costs included administrative fees of 574 700 and prepaid insurance costs of $8,300 Capital Projects Fund Record the issue of construction bonds 6b Record the debt issuance costs Record the issue of construction bondo c Governmental Activities 8 Governmental Activities Record the issue of construction bonds 6d Record the debt issuance costs 7. Due to an unexpected change in interest rates, a village issued a $3,200,000 bond at 98 percent of par value. The bond was issued to fund construction of a bike path, including restrooms and picnic shelters. It is expected that the shortage of cash will be covered by a future transfer from another fund a 7a Capital Projects Fund Record the issuance of bonds b Governmental Activities Record the issuance of bonds 8. A town secures a note payable in the amount of $157,000 to pay indial expenses for construction of a new police station Town administrators plan to repay this note within three months with tax revenues thaicance Notes povable 8. A town secures a note payable in the amount of 5157.000 to pay initial expenses for construction of a new police station Town administrators plan to repay this note within three months with tax revenues Ba Capital Projects Fund Record the issuance of Notes payable Bb Governmental Activities Record the issuance of Notes payabia 9. A county secures a bond anticipation note in the amount of $507,000 to pay initial expenses for construction of a convention center. The board of county commissioners recommended that the finance department refinance the bond anticipation note by issuing a construction bond when construction activity begins 9 Capital Projects Fund Record the issuance of Bond anticipation note Record the issuance of Bond anticipation note 9b Governmental Activities Below are a number of unrelated transactions for the Village of Centerville, some of which affect governmental activities at the government-wide level. None of the transactions has been recorded yet Required Prepare in general journal form the necessary entries in the governmental activities and appropriate fund journals for each transaction (If no entry is required for a transaction/event, select "No Journal Entry Requiredin the first account field. Do not round Intermediate calculations.) Transaction Fund Governmental Activties General Journal Debit Credit 1. The General Fund collected and transferred $830,000 in tax collections to the debt service fund: 5790,000 of this amount was used for a principal payment on outstanding serial bonds and the remainder was used to make the interest payment on the outstanding serial bonds 1a General Fund Record the receipt of cash from tax collections Cash $30,000 Revenues 330,000 1b Record the transfer of cash collected from taxes to the debe service fund Other Financing Uses Interfund Transfers Out Cash 830,000 830,000 1c Debit Service Fund Record the transfer of cash collected from taxes to the debt service fund Cash Other Financing Sources-interfund Transfers in 830,000 830,000 Id Record the payment of principal and interest to retire the bonds Expenditures-Bond Interest Expenditures-Bond Principal Cash 40,000 790.000 830,000 830 0001 le Governmental Activities Record the receipt of cash from tax collections Cash (General Revenues Taxes 830.000 830,000 11 Record the payment of principal and interest to retire the banda Expenses interest on Long term dett Bonds Payable Cash 40.000 790.000 830.000 2. A $8,300.000 issue of serial bonds to finance a capital project was sold at 102 plus accrued interest in the amount of 583.000 The accrued interest and the premium were recorded in the debt service fund. Accrued interest on bonds sold must be used for interest payments, the premium is designated by state law for eventual payment of bond principal 2a Capital Projects Fund Record the issuance of bonds Cash 5.000.000 Other Financing Sources Proceeds of Bonds 5.000.000 2b Debt Service Fund 150.000 Record the accrued interest and Premium on bonds Cash Other Financing Sources - Premium on Bonda Payable Revenues 100.000 50,000 2c Governmental Activities 5.150.000 Record the issuance of bonds Cash Bonds Payable Expenses-- Interest on Long term debe Premium on Bonds Payable 5,000,000 50.000 100.000 me which 510,060 was interest Funds used to make the lease payment came from a capital grant 3. The debt service fund made a $70,000 leane payment, of which $10,060 was interest Funds used to make the lease payment came from a capital grant received by the special revenue fund Special Revenue Fund Record cash received as capital grant 3b Record the transfer of fund for lease payment to the debe service fund Debt Service Fund Record the transfer of fund for lease payment from the special revenue fund 3d Record the principal and interest on lease paid 3d Record the principal and interest on lease paid 3e Governmental Activities Record cash received as capital grant 31 Record the principal and interest on lease paid 4. Tax-supported serial bonds with a $7,500,000 par value were issued in cash to permit refunding of a $7.500.000 par value issue of term bonds. Assume that the term bands had been issued several years earlier at par Debt Service Fund Record the issue of tax-supported serial bonds for partial refund of tom bonds 4b Record the refund of the par value bonds. 4C Governmental Activities Record the issue of tax-supported senal bonds for partial refund of term bonds 40 Record the refund of the par value bonds parend 7 percent special assessment bonds totaling $540.000 were issued to fund a streetlight improvement project in a local The dem operty owners six months after the initial bond 5. Four months prior to year-end, 7 percent special assessment bonds totaling $540,000 were issued to fund a streetlight improvement project in a local subdivision. The bonds we secondarily backed by the village. The first $24.000 installment will be due from property owners six months later the initial bond Issuance, but no debt payments are due in the first year 5a Debt Service Fund Record the issue of special assessment bonds 50 Record the current and deferred installment recevable from the local subdision 5c Governmental Activities Record the issue of special assessment bonds. 5d Record the current and deferred installment recewable from the local subdivision Record the interest payable on the special assessment debt 5d Record the current and deferred installment recevable from the local subdivision 5e Record the interest payable on the special assessment del 6. A 58,300,000 issue of construction bonds was sold at par by the capital projects fund Debt issuance costs included administrative fees of 574 700 and prepaid insurance costs of $8,300 Capital Projects Fund Record the issue of construction bonds 6b Record the debt issuance costs Record the issue of construction bondo c Governmental Activities 8 Governmental Activities Record the issue of construction bonds 6d Record the debt issuance costs 7. Due to an unexpected change in interest rates, a village issued a $3,200,000 bond at 98 percent of par value. The bond was issued to fund construction of a bike path, including restrooms and picnic shelters. It is expected that the shortage of cash will be covered by a future transfer from another fund a 7a Capital Projects Fund Record the issuance of bonds b Governmental Activities Record the issuance of bonds 8. A town secures a note payable in the amount of $157,000 to pay indial expenses for construction of a new police station Town administrators plan to repay this note within three months with tax revenues thaicance Notes povable 8. A town secures a note payable in the amount of 5157.000 to pay initial expenses for construction of a new police station Town administrators plan to repay this note within three months with tax revenues Ba Capital Projects Fund Record the issuance of Notes payable Bb Governmental Activities Record the issuance of Notes payabia 9. A county secures a bond anticipation note in the amount of $507,000 to pay initial expenses for construction of a convention center. The board of county commissioners recommended that the finance department refinance the bond anticipation note by issuing a construction bond when construction activity begins 9 Capital Projects Fund Record the issuance of Bond anticipation note Record the issuance of Bond anticipation note 9b Governmental Activities