38. The following transactions take place: On January 1, the city issued 990 general obligation bonds with a face value of $4,000,000 payable in 10 years to finance the construction of city offices. Total proceeds were $4,500,000. On December 20, construction was completed and occupancy taken of the city offices. The full cost of $3,900,000 was paid to the contractor, and appropriate closing entries were made with regard to the project. The General Fund repaid the Special Revenue Fund a loan of $15,000 plus S900 in interest on the loan. I. 2. 3 besigiss i wich e u rod Required