Collinsville, New Hampshire (pop. 28,550) began constructing a new high school in 2022 . The trial balance from the capital projects fund for fiscal year 2022 (FY 2022) is as follows: The fiscal year is on a calendar year. During fiscal year 2023 (FY 2023), the city issued at 5\%, $2,000,000 of general obligation bonds due in 2043 . The bonds pay semi-annual interest on January 1 and July 1. Instructions: Record the necessary entries in FY 2023 for each of the following transactions in the Capital Projects Fund. Show your calculations (if any) in good form. Capital Projects Fund Activity for 2023