3. Debt backed by both special assessments and the full faith and credit of a governmental unit should be reported in the CAFR in the Statement of General Term Debt a. True b. False 6. If special assessment bonds are issued at a premium the amount of the premium must always be recorded in the General Long Term Debt Account Group a. True b. False 7. When a capital lease payment of $10,000 is legally due, entries are made in the Debt Service Fund to record the liability of $10,000, and entries are made in the GLTDAG to reduce Capital Lease Obligations Payable by $10,000. a True b. False 8. The Amount to be provided for Retirement of General Long Term Debt is an account which should be reported in the Liability section of the Statement of General Long Term Debt. a. True b. False