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Problem III. (40 points). On June 1, 2017, the City of Allentown, PA issued at par, a ten-year, 5.5%, $5,000,000 in serial bonds, with interest payable semi-annually on June and December 1. In addition, the bonds will mature in equal installments every June 1 over the term of the bond. The City of Allentown has a fiscal year end at December 31 Instructions: Journalize the following bond transactions both in the Debt Services Fund and at the government-wide (Governmental Activities) level. To receive credit, show all of your calculations in good form. Round all amounts to the nearest dollar. Write your answers in the space provided. December 1, 2017 entry in the Debt Services Fund: December 1, 2017 entry in the government-wide (Governmental Activities) level December 31, 2017 entry in the government-wide (Governmental Activities) level: June 1, 2018 entry in the Debt Services Fund June 1, 2018 entry in the government-wide (Governmental Activities) level