A town secures a note payable in the amount of $$167,000$ to pay initial expenses for construction of a new police station. Town administrators plan to repay this note within three months with tax revenues.

$\backslash$table$[[8a,$Capital Projects Fund,Record the issuance of Notes payable,$],[,,,],[,,,],[,,$Record the issuance of Notes payable,$],[8b,$Governmental Activities,,$],[,,,],[,,,]]$

A county secures a bond anticipation note in the amount of $$517,000$ to pay initial expenses for construction of a convention center. The board of county commissioners recommended that the finance department refinance the bond anticipation note by issuing a construction bond when construction activity begins.

$\backslash$table$[[9a,$Capital Projects Fund,Record the issuance of Bond anticipation note,$],[,,,],[,,,],[9b,$Governmental Activities,Record the issuance of Bond anticipation note,$],[,,,]]$