A borough sold $4,000,000 of 6 percent construction-related bonds dated January 1 on March 1 at par. The construction is related to governmental activities. give the capital projects fund and governmental activities fund journal

Capital projects fund:

Debit: Cash $4,000,000

Credit: other financing sources- poceeds of bonds $4,000,000

Governmental activities:

Cash: ?

Accrued interest payable (or expenses-interest on bonds)- ?

Credit: bonds payable- $4,000,000