On July 1, the first day of its fiscal year, the city of Morgan sold bonds with a face value of $10,000,000 at 102 percent of par. The bonds bear annual interest at 6 percent; interest is payable semiannually. The bonds will mature in equal installments over 20 years. (The bond premium must be used for eventual bond redemption and is deposited directly in the debt service fund.) Assuming the bonds are tax-supported bonds sold to finance the construction of a sports complex, the operations of which will be financed by a special revenue fund when the complex is completed:

1) Name the type of fund and/or activity in which each of the following should be recorded. (If any of the following should not be recorded at all, enter "none" on the appropriate line.) (a) The cash received for the sale of the bonds. (b) The liability of $10,000,000 for bonds payable. (c) The cost of the sports complex. (d) Capitalization of bond interest paid or accrued during the period of construction. (e) Amortization of premium on bonds sold.

2) Show in general journal form all entries that should be made to record the sale of the bonds. For each entry, indicate the fund or group in which the entry is made.