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4. A city issued a $5,000,000 bond at 101 to fund construction of a city hall addition. (You can assume that the premium is directly

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4. A city issued a $5,000,000 bond at 101 to fund construction of a city hall addition. (You can assume that the premium is directly deposited in the debt service fund, and you need not prepare the debt service fund entry.) 4 Capital Projects Fund Governmental Activities 5. A borough sold $5,000,000 of 6 percent construction-related bonds dated January 1 on March 1 at par. The construction is related to governmental activities. 5 Capital Projects Fund Governmental Activities

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