Assuming the City of Namtip maintains its books and records in a manner that facilitates the preparation of its governmental fund financial statements, record, in the order presented, all of the transactions below, in good form without explanations, for all fundsonfunds affected. Place the number (1 - 12) of the fundonfund (on the City of Namtip's Chart of Accounts) in which the transaction would be recorded in the column preceding the account be debited. If the transaction does not require an entry in any fundonfund, write NO ENTRY REQUIRED. Where possible, use a compound entry instead of separate entries. Leave a blank line between each journal entry. Be sure to use only the accounts listed in the City of Namtip's Chart of Accounts. Do not use abbreviations. A. The City issued $20 million in 6% general obligation term bonds at 101 to finance construction of a new City Hall building. Bond issue costs of $25,000 were incurred. B. The premium was transferred to the Debt Service Fund. C. Several construction contracts totaling $19 million were signed. D. By the end of the fiscal year, construction costs of $7.5 million were incurred and the invoices were paid immediately except for a 10% retainage. This phase of the construction had estimated costs of $7 million