1. Dolphin City issued tax-supported bonds through its General Fund with a par value of $40,000,000. The bonds were dated and sold at par on January 1, 2020, and the bond proceeds went directly into the General Fund. At this time, record only the January 1, 2020 issuance of the $40,000,000 regular serial bonds in the General Fund and Governmental Activities. Label each journal entry to indicate whether it is the entry for the General Fund (for the Governmental Fund Financial Statements) or for Governmental Activities (for the Government-Wide Financial Statements). If no entry is needed, please type the words NO ENTRY below the General Fund or Governmental Activities label.