James Page, finance director for the city of Bridgeport, has asked you to help him account for bond proceeds from two bond issuances - one which was issued at a premium and another which was issued at a discount. Prepare journal entries to record the following transactions in the city of Bridgeport's Capital Projects Fund during its 2022 fiscal year. 1. Bridgeport issues $22,500,000 face value of general obligation bonds to build a new outdoor music arena-Harbor Arena. The City received an extra $1,875,000 as a bond premium. 2. The bond covenant states that bond premiums must be transferred to a Debt Service Fund. The transfer of cash to the Debt Service Fund is made. 3. Bridgeport issues a $18,750,000 face value of general obligation bond to construct a new road. Unfortunately, interest rates increased prior to the issuance of the bonds, and this resulted in the city receiving only $18,250,000 from the bonds