A local government operates on a calendar-year basis. The following transactions and events occurred during calendar year 2021 . 1. On February 1, 2021, borrowed $1,000,000 on tax anticipation notes (TANs). The TANs will be repaid with 1.0 percent interest onianuary31, 2022 2. Interest on the TANs was accrued through December 31, 2021. 3. Invested $250,000 in a certificate of deposit [CD] on April 'I, 2021. The CD, which pays interest of 0.8 percent, will mature on September 30, 2021. 4. The CD matured on September 30, 2021, Prepare the appropriatejournal entries. Round all amounts to the nearest dollar. Enter 0 or leave the eld blank if no entryr is required. If an entry affects more than one debit or Credit account, enter the accounts in alphabetic order. Account Debit Credit Cash V 1,000,000 0 J Tax anticipation notes payable V 0 1,000,000 r W11. Expenditures - debt service interest V 9,166 0 at Interest payable V 0 9,166 at We Investmems V 250,000 0 I Cash V 0 250,000 a! I . . I Cash V 252,000 0 I Investmems V 0 250,000 J Revenues interest income V 0 2,000 at Worm