4. [Para. 6-d-4] On March 1, 2018, the Street Improvement Debt Service Fund received $30,000 of premium from the sale of the additional $3,000,000 street improvement bonds (see first paragraph of section d.), plus $17,500 for two months of accrued interest ($47,500 in total). The $47,500 of premium and accrued interest was invested in temporary investments earning 3 percent per annum. Required: Prepare journal entries to record the receipt of $47,500 in cash and the subsequent investment. Also, prepare a journal entry to amend the FY 2018 budget to reect the amounts of the premium and accrued interest on bonds sold, including an additional amount for estimated revenues for investment earnings in the amount of $1,187. (Note: You should credit Budgetary Fund Balance for the full $48,687, since the appropriation for the interest payment due on July 1, 2018, was recorded in Paragraph 6- d-l)