1 In June 2022, a $10,000,000 bond referendum is voted for and approved by the citizens of San Jacinto County for the construction of a new courthouse. 2 On July 1, 2022, a Capital Projects Fund is established for this project with a transfer of $500,000 from the General Fund. 3 The county commissioners approve another $3,000,000 transfer of General Fund monies previously committed for this project. The transfer order calls for $2,000,000 to be sent to the Courthouse Capital Projects Fund to begin construction of the courthouse and $1,000,000 to the Courthouse Debt Service Fund to help satisfy the bond indenture requirements. The finance director completes these transfers on August 1, 2022. 4 The county signs a contract for $10,000,000 on August 5, 2022, for construction of the new courthouse. 5 On January 2, 2023, the county issues the $10,000,000 face value courthouse bonds at 101, minus issue costs of $90,000. Also on this date, the county receives a $2,000,000 bill from the contractor for the work completed to date. 6 According to the bond covenants, the county transfers the bond premium (net of bond issuance costs) to the Courthouse Debt Service Fund on January 4, 2023. 7 On January 31, 2023, the county pays the contractor's bill from January 2nd, less a 5% retainage. 8 On June 30, 2023, the county receives $80,000 from the bank for interest on idle cash and a $1,250,000 bill from the contractor for work completed between January 1st and fiscal year end. Required: A Prepare the journal entries for the Courthouse Capital Projects Fund for 2022 and 2023.