A city has a December 31 fiscal-year end and intended to sell bonds with a face amount of $3,600,000 and a 4.8 percent interest rate on April 1. Unfortunately, the bonds were not sold until four months later on August 1. The bonds were sold at their face amount. The bonds pay interest every six months with the first interest payment due on October 1. Which account and amount is credited when the bonds are issued on August 1 in a Debt Service Fund?