4) Prepare the general journal entries to record the following transactions of the Quinones County General Fund: 1. Quinones County borrowed $1,000,000 by issuing 6-month tax anticipation notes bearing interest at 6%. The notes are to be repaid from property tax collections during the fiscal year. 2. The county repaid the tax anticipation notes, along with $30,000 interest, at the due date. 3. The county ordered a new patrol car for the Sheriff's Department. The purchase order was for $35,000. 4. The county received the new patrol car two months before the end of the fiscal year. Its actual cost was $35,000.The county paid $5,000 upon receipt and signed a 9% short-term note payable for the balance. 5. The county services one of its general obligation serial bond issues directly from the General Fund, that is, a Debt Service Fund is not used. The annual principal and interest payment, which is due two months before year end, was paid. The principal payment was $200,000 and the interest was $120,000. (Next year's interest payment will be $108,000.) 6. Record all appropriate interest accruals. 7