How would I book the following:

Hatcher Village, which operates on the calendar year, issued a 5-year, 8%, $100,000 note to the Bank of Hatcher on January 5, 20x4. The Proceeds of the note were recorded in the Capital Projects Fund. Interest and one-tenth of the principal are due semiannually, on January 5 and July 5, 20x4. A DSF has been established to service this debt; financing will come from General Fund transfers and a small debt service tax approved several years ago. The net assets of the fund at year end are not restricted or committed.

January 6th the Dsf budget for 20x4 was adopted. the General Fund contribution was estimated at $10,000; the tax levy was expected to yield $18,000. The appropriations included the January 5, 20x5, Debt service payment.