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During fiscal year 2019, a municipality issued the following debt instruments: Tax anticipation notes : $2,500,000 Utility bonds : 3,000,000 General obligation bonds : 8,000,000

During fiscal year 2019, a municipality issued the following debt instruments:

Tax anticipation notes : $2,500,000

Utility bonds : 3,000,000

General obligation bonds : 8,000,000

How much of this debt should be reported in the fund financial statement?

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