4. [Para. 6a-4] Checks totaling $100,500 were written and mailed to bondholders for the principal and interest payment due July 1, 2023. Record the $75,000 principal and $25,500 interest payments in both the debt service fund and governmental activities journals. At the government-wide level, record interest cost at 1.5% per annum (for 1/2 the year) and reduce the premium on bonds payable for the difference between the interest cash payment and interest expense calculated using the effective interest rate. Remember, interest expense is debt outstanding for the bond (current portion of long term debt + bond payable + premium ) effective interest rate (1.5% for 1/2 year )