Due to an unexpected change in interest rates, a village issued a $$4,200,000$ bond at $99$ 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.

$\backslash$table$[[7a,$Capital Projects Fund,Record the issuance of bonds,$],[,,,],[,,,],[,,$Record the issuance of bonds,$],[7b,$Governmental Activities,,$],[,,,],[,,,]]$

A town secures a note payable in the amount of $$167,000$ to pay initial expenses for construction of a new police station. Town administrators plan to repay this note within three months with tax revenues.

$\backslash$table$[[8a,$Record the issuance of Notes payable,,$],[,,,],[,,,],[8b,$Governmental Activities,Record the issuance of Notes payable,$],[,,,],[,,,],[,,,]]$