Kindly assist me

Prepare all the entries required in the Jail Addition Capital Projects Fund Assume that the bond anticipation notes meet the criteria for being treated as long-term debt. June 30 is the fiscal year end for Franklin County. All amounts are in thousands of dollars.

1. The county issued $2,500 of 8-month, 10% bond anticipation notes on October 1, 20X3. The proceeds are to be used to begin construction of a recently approved addition to the county jail.

2. On July 10, the county signed a contract for $8, 000,000 for construction of the Jail addition.

3. On November 30, the contractor billed the county for 40% of the work on the jail addition. The actual cost of the work was $ 3,400. The county paid all but 20% of the amount billed. The balance is to be paid upon completion and approval of the project.

4. The county issued $8,000 of 10-year, 8% bonds at par on March 31, 20X4. Bond issue costs of $50 were withheld from the proceeds. Interest and one-tenth of the principal are payable annually on the bonds. The bond proceeds are to be used to repay the bond anticipation notes and to finance construction of the jail addition.

5. In May,20X4, the contractor billed the county for $ 4,600 for the reminder of the work on the jail. The country approved the facility and paid the contractor all amounts owed