E7-4 (Long-Term Debt Issuances) Swenson Township issued $5,000,000 of 10-year, 6% bonds on July 1, 20X8. Bond issue costs of $93,000 were incurred. The bonds were issued to finance a courthouse expansion. Record the bond issue in the Capital Projects Fund under each of the following three assumptions: a. The bonds were issued at par. b. The bonds were issued at a 3% premium. c. The bonds were issued at a 2% discount