Can someone please assist with the following journal entries? The fund or activity type is listed first.

A $6,200,000 issue of construction bonds were sold at par by the capital projects fund. Debt issuance costs included administrative fees of $55,800 and prepaid insurance costs of $6,200.

1. Capital Projects Fund: Record the issue of construction bonds.
2. Capital Projects Fund: Record the debt issuance costs.
3. Governmental Activities: Record the issue of construction bonds.
4. Governmental Activities: Record the debt issuance costs.