11. The capital projects fund has been designated to account for a project involving renovation of the city's fire facilities. To pay for this, the capital projects fund issued long-term bonds with a $6,000,000 face value, 4% serial bonds, receiving $6,000,000 cash for those bonds. Please record the issuance. 12. To pay for the bonds, a special assessment tax is to be levied over the next few years. This year's levy is at the end of the fiscal year, and is $1,000,000, with none of the tax expected to be collected before 60-days into the following fiscal year. The special assessment tax as well as repayment of the bonds issued in \#11 are to be recorded in the debt service fund. Record the levy of the tax. 13. The city has a Street and Highway Fund (a special revenue fund), and the fund will pay for work to be performed to repair several bridges in the city. The State notified the city that it (the city) was awarded a $900,000 grant for work on the bridges. The grant is a cost reimbursement arrangement. Bridge repairs were completed, and an invoice was received for $865,000, of which $750,000 was paid in cash. The invoice was also submitted to the state government for reimbursement. Because these repairs significantly improved these bridges, it was decided to also record an addition to the appropriate asset in the general capital asset account group. 15. With regard to the capital project in \#11, the city signed a contract with Cardinal Construction for much of the renovation. The city received a progress bill from Cardinal in the amount of $420,000. The bill was paid, except a 5% retainage which will be paid when the project passes final inspection. It was decided that the project results in such a significant improvement to fire facilities that the improvement expenditures should also be recorded appropriately in the general capital assets account group. 16. The bonds issued in #11 are serial bonds, which mature in $500,000 installments, with the first installment maturing at the end of this year. It is now the end of the year, and the first installment is paid by the debt service fund, as well as a full-year's interest