I need assistance on the following questions.

How do you prepare in general journal form the necessary entries in the governmental activities and appropriate fund journals for each transaction? The City of Mountain View had the following transactions during the year, none of which have been recorded yet. Some of the transactions affect governmental activities.

Some old bonds, originally issued at par value, were refunded this year with the issuance of $4,000,000 worth of new tax supported serial bonds.

The Debt Service Fund made a $110,000 lease payment, of which $16,810 was interest. Funds used to make the lease payment came from a capital grant received by the Special Revenue Fund.