Below 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 has 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.)

3. The debt service fund made a $130,000 lease payment, of which $18,683 was interest. Funds used to make the lease payment came from a capital grant received by the special revenue fund. \begin{tabular}{|l|l|l|l|l|l|} \hline 3f & & Record the principal and interest on lease paid. \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} 4. Tax-supported serial bonds with a $6,900,000 par value were issued in cash to permit refunding of a $6,900,000 par value issue of term bonds. Assume that the term bonds had been issued several years earlier at par. 5. Four months prior to year-end, 4 percent special assessment bonds totaling $360,000 were issued to fund a streetlight improvement project in a local subdivision. The bonds are secondarily backed by the village. The first $21,000 installment will be due from property owners six months after the initial bond issuance, but no debt payments are due in the first year. 7. Due to an unexpected change in interest rates, a village issued a $3,500,000 bond at 98 percent of par value. The bond was issued to fund construction of a bike path, including restrooms and picnic shelters. It is expected that the shortage of cash will be covered by a future transfer from another fund. \begin{tabular}{|l|l|l|l|l|} \hline 7a & Capital Projects Fund & Record the issuance of bonds & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & \\ \hline \end{tabular} 7. Due to an unexpected change in interest rates, a village issued a $3,500,000 bond at 98 percent of par value. The bond was issued to fund construction of a bike path, including restrooms and picnic shelters. It is expected that the shortage of cash will be covered by a future transfer from another fund. \begin{tabular}{|c|l|l|l|} \hline 7a & Capital Projects Fund & Record the issuance of bonds \\ \hline & & & \\ \hline & & \\ \hline & & \\ \hline 7b & Governmental Activities & Record the issuance of bonds \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & \\ \hline \end{tabular} 8. A town secures a note payable in the amount of $160,000 to pay initial expenses for construction of a new police station. Town administrators plan to repay this note within three months with tax revenues. \begin{tabular}{|c|l|l|l|} \hline 8a & Capital Projects Fund & Record the issuance of Notes payable \\ \hline & & & \\ \hline & & & \\ \hline & & Record the issuance of Notes payable \\ \hline b & Governmental Activities & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 9. A county secures a bond anticipation note in the amount of $510,000 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. \begin{tabular}{|c|l|l|l|} \hline 9a & Capital Projects Fund & Record the issuance of Bond anticipation note \\ \hline & & & \\ \hline & & & \\ \hline & & Record the issuance of Bond anticipation note \\ \hline 9b & Governmental Activities & & \\ \hline & & & \\ \hline & & \\ \hline \end{tabular}