In Fulbright County, the Culture and Recreation Department constructed a library in one of the county's high-growth areas. The construction was funded by a number of sources. Below is selected information related to the Library Capital Project Fund. All act related to the library construction occurred within the current fiscal year. The county operates on a calendar-year basis. Required Prepare a journal entry for capital projects fund and governmental activities at the government-wide level. (If no entry is required transaction/event, select "No Journal Entry Required" in the first account field.) Fund Governmental Activties Debit Credit Transaction General Journal 1. The county issued $6,000,000 of 4 percent bonds, with interest payable semiannually on January 1 and July 1. The bonds sold for 101 on February 1. Proceeds from the bonds were to be used for construction of the library, with all interest and premiums received to be used to service the debt issue. Assume the premium and interest are recorded directly in the debt service fund 5d Record the capitalization of each item The capital projects fund temporary accounts were closed to Fund Balance-Restricted. The resources are restricted because they were obtained om bonded debt issued exclusively for library construction. The capital projects fund was closed by transferring remaining funds to the debt service nd for use in library construction debt repayment. Capital Projects Fund Close the temporary accounts to Fund Balance-Restricted 6a 6b Record the transfer to the debt service fund. 6c Close the remaining temporary account to Fund Balance-Restricted Governmental Activities 6d No Journal Entry Required