I need the journal entry for these questions

2. As of January 1, 2020, the City of Monroe had $12,000,000 in general obligation bonds outstanding.
3. Eliminate the expenditures for bond principal.
4. Adjust for the interest accrued in the prior year government-wide statements, but recorded as an expenditure in the 2020 fund basis statements, ($12,000,000 0.03 6/12) = $180,000.