(Bond Anticipation Notes) Record the following transactions (both budgetary and actual entries) in the General Ledger of a CPF of Santiago County. Reflect all required accruals. 1. The county issues $3,000,000 of 5%, 9-month bond anticipation notes at midyear to allow it to begin construction of a new library addition. The bond anticipation notes meet the criteria for treatment as long-term liabilities. 2. The county signs a contract for construction of the library addition for $3,000,000. 3. The contractor billed the county $2,000,000 for work completed by the end of the fiscal year. 4. The bonds, which have a par value of $10,000,000, were issued at 101, net of issue costs of $90,000. 5. The bond anticipation notes and interest were paid at maturity