October 1, 2016. Government-wide (Governmental Activities). Record the issuance of the $1,800,000 serial bond proceeds at the government-wide level: October 1, 2016. CAPITAL PROJECTS FUND. Record the repayment of the bond anticipation notes and interest in the Capital Projects Fund: October 1, 2016. Government-wide (Governmental Activities). Record the repayment of the bond anticipation notes and interest at the government-wide level: December 18, 2016. CAPITAL PROJECTS FUND. Purchase orders were placed in the amount of $77,000 to order supplies to begin the construction of the weigh station. Record the issuance of the purchase orders in the Capital Projects Fund: December 31, 2016. Government wide (Governmental Activities). Record the interest accrual for the serial bonds at the government-wide level: mbrances--2 ncumbrances Outstanding2016 ,ooo 77,000 DEBT SERVICES FUND. The serial bonds are to be serviced by the debt service fund. The bond interest and debt service is expected to be financed by property taxes. Below is the debt service fund trial balance at December 31, 2016, which consists of only $2,000 in cash: