I need help with the following question, please answer in table (excel) format if possible. I can't figure out how January 2 & January 4 would have multiple entries

Prepare the journal entries necessary to record the foregoing transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation 2025 Debit Credit Transfer from Special Revenue Fund (To record transfer received) (To record interest payment) Transfer from Special Revenue Fund ( Io record transter recelved) 2026 Jan. 1 Bond Issue Proceeds (To record interest and principal payment) 2035 Jan. 2 Investments 93,000 Accumulated Depreciation (To liquidate investments) [ [ (To make last bond principal and interest navment) Jan. 4 (To close expenditures) (To transfer remaining assets) (To close remaining accounts) On January 1,2025 , Sunland issued $730,000 of 9% serial bonds at par. Semiannual interest is payable on January 1 and July 1 and principal of $73,000 matures each January 1 starting in 2026. The debt will be serviced through a special tax levy designed especially for this purpose. Therefore, transfers will be provided as needed from the Special Revenue Fund. The following transactions occurred relating to the Debt Service Fund. 2025 June 29 A transfer of $32,850 was received from the Special Revenue Fund. July 1 The semiannual interest payment was made. Dec. 18 A Special Revenue Fund transfer of $20,000 was received. 2026 Jan. 1 A payment on bond principal and semiannual interest was made. 2035 Jan. 2 Accumulations in the Debt Service Fund amounted to $54,000 in investments and $39,000 in cash. The investments were liquidated at face value and the final interest and principal payment was made. Jan. 4 Having served its purpose, the Debt Service Fund's remaining assets were transferred to the Special Revenue Fund