Use the formatted answer sheet provided to analyze the effects of each of transaction on the accounting equations of each fund or nonfund account affected by the transaction. Indicate increases by positive amounts; indicate decreases by putting the amount in parentheses.

$1.$ Beverly County issued at par $\backslash (\backslash$$ $20\backslash )$ million of general obligation, $\backslash (10\backslash \%,10\backslash )-$year bonds. The resources are to be used to construct a new civic center downtown.

$2.$ The county paid $\backslash (\backslash$$ $100,000\backslash )$ to Fancy Dan Construction Company for work completed during the year.

$3.$ During the year the county transferred $\backslash (\backslash$$ $250,000\backslash )$ of general fund cash to the fund from which the bonds are to be repaid. The purpose of shifting the resources was to provide for the principal and interest payments to be made during the fiscal year.

$4.\backslash (\backslash$$ $200,000\backslash )$ of the bonds and $\backslash (\backslash$$ $20,000\backslash )$ of interest matured and were paid.