In August 2017, the voters of Carp City approved construction of a new public library at the cost of $20 million, to be financed by general obligation bonds. The city put the contracts out to bid and approved the bid of the lowest bidder. In September 2017, the city began the long process of issuing the general obligation bonds. However, so that construction could begin immediately, the city also issued $5 million in bond anticipation notes in September 2017, maturing in March 2018. In December 2017, one of the city's major manufacturers announced that it would be closing its plant in the city, eliminating over half of the jobs currently available in the city. REQUIRED: (a) Prepare journal entries to initially record the issuance of the BANS in the city's capital projects fund as well as in its government-wide financial statements. (b) The city decided to reconsider the scope of the library project in light of the plant closure, prepare any entries necessary to change the reporting of the BANS assuming that the city negotiated a 6-month extension of the initial due date for the BANS and would not issue any general obligation bonds before issuing its June 30, 2018 financial statements.