Following are a number of unrelated transactions for the Village of Centerville, some of which affect governmental activities at the government-wide level. None of the transactions have been recorded yet. Required Prepare in general journal form the necessary entries in the governmental activities and appropriate fund journals for each transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.) 4. Tax-supported serial bonds with a S8,200,000 par value were issued in cash to permit refunding of a $8,200,000 par value issue of term bonds. Assume that the term bonds had been issued several years earlier at par. Debt Service Fund Record the issue of tax-supported serial bonds for partial refund of term bonds. Cash Other Financing Sources-Proceeds of Refunding Bonds 4a 4b Record the refund of the par value bonds. Expenditures-Principal Cash 4c Governmental Activities Record the issue of tax-supported serial bonds for partial refund of term bonds. Cash Serial Bonds Payable 4d Record the refund of the par value bonds. Term Bonds Payable Cash 5. Four months prior to year-end, 8 percent special assessment bonds totaling $450,000 were issued to fund a streetight improvement project in a local subdivision. The bonds are secondarily backed by the village. The first S21,000 installment will be due from property owners six months after the initial bond issuance, but no debt payments are due in the first year. Sa Debt Service Fund Record the issue of special assessment bonds. Cash Other Financing Sources-Proceeds of Bonds 5b Record the current and deferred installment receivable from the local subdivision. Assessments Receivable-Current Assessments Receivable-Unavailable Revenues General Revenues-Taxes 5c Governmental Activities Record the issue of special assessment bonds. 5d Record the current and deferred installment receivable from the local subdivision. 5e Record the interest payable on the special assessment debt. 6. A $7,100,000 issue of construction bonds were sold at par by the capital projects fund. Debt issuance costs included administrative fees of $63,900 and prepaid insurance costs of S7,100. Capital Projects Fund Record the issue of construction bonds. 6b Record the debt issuance costs. 6c Governmental Activities Record the issue of construction bonds. 6d Record the debt issuance costs.