4. Tax-supported sen'al bonds with a $7,400,000 par value were issued in cash to permit refunding of a $7,400,000 par value issue of term bonds. Assume that the term bonds had been issued several years earlier at par. 4a Debt Service Fund Record the issue of tax-supported serial bonds for partial refund of term bonds. 4b Record the refund of the par value bonds. 4c Governmental Activities Record the issue of tax-supported serial bonds for partial refund of term bonds. 4d Record the refund of the par value bonds