6. A $8,800,000 issue of construction bonds were sold at par by the capital projects fund. Debt issuance costs included administrative fees of $79,200 and prepaid insurance costs of $8,800 Record the issue of construction bonds. Capital Projects Fund 6a Record the debt issuance costs. 6b Governmental Activities Record the issue of construction bonds. 6c Cash Record the debt issuance costs. Bond Issuance Expenses 6d Cash