Indiana County issues a nine-month, 2%, $2,000,000, Bond Anticipation Note on October 1, 2019, to Provide temporary financing for a major general capital project: The bonds had not receivered not Received voter approval when the financial statements were issues on December 31, 2019.

1. Record the following in the Capital Project Fund:

a. Prepare all appropriate journal entries for the fiscal year ending December 2019.

b. Calculate the change in fund balance at fiscal year ending December 2019.

c. Prepare the journal entry to record the maturity of the Bond Anticipation Note.

2. If the BAN satisfies the requirements for long term liabilities record the following:

a. Prepare all appropriate journal entries for the fiscal year ending December 2019.

b. Calculate the change in fund balance at fiscal year ending December 2019.

(b) Prepare the journal entry to retire the BAN at maturity