Rand city entered into the following transactions during the current year.

Assume that the city maintains its books and records in a manner that facilitates the preparation of its fund financial statements. Prepare entries to record the following transactions. Indicate the fund in which the entry is being made.

a) The city issues $5 million of tax anticipation notes, backed by property taxes that will be recorded in the general fund.

b) The city issues $2 million of 90-day bond anticipation notes that it expects to roll over into long-term bonds.

c) The city repays the $5 million in (a) plus $0.125 million in interest.

d) The city successfully issues $20 million in long-term bonds and repays the notes in (b).