During FY 2023, the voters of Surprise County approved construction of a $21 million police facility and an $11 million fire station to accommodate the county's population growth. The construction will be financed by tax-supported bonds in the amount of $30 million, a $1 million economic stimulus grant, and a portion of future use tax revenues. During 2023, the following events and transactions occurred Required a. Prepare journal entries to record the the following transactions in a single Surprise County Construction Fund, in a capital projects fund, and in the governmental activities general journal at the government-wide level. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in whole dollar amounts and not in millions.) Transaction Fund/Governmental Activites General Journal Debit Credit 1. Issued $100,000 of 3 percent bond anticipation notes to cover preliminary planning and engpering expenses. Assume this note will be repaid when the bond in issued and thus can be considered long-term Construction Fund Governmental Activities