5. Four months prior to year-end, 6 percent special assessment bonds totaling $500,000 were issued to fund a streetlight improvement project in a local subdivision in the Village of Centreville. The bonds are secondarily backed by the village. THe first $25,000 installment will be due from property owners six months after the initial bond issuance, but no debts payments are due in the first year.

5a. Record the issue of special assessment bonds in the Debt Service Fund.

5b. Record the issue of special assesment bonds in Governmental Acitivites.

5c. Record the current and deferred installment receivable from the local subdivision.

5d. Record the current and deferred installment receivable from the local subdivision.

5e. Record the interest payable in the special assessment debt.

5f-g.Marketable equity securities held by the debt service fund increased in value by $10,000 during the year. Record the increase in the Debt Service Fund and in Governmental Activites ledgers.