On the last day of the calendar year, the City of Cammieton borrowed $400,000 from the local bank as a short-term loan in anticipation of property tax collections in the month of January.The note is non-interest bearing, due in 30 days, and is discounted as a rate of 12% per year.Record this transaction from two perspectives:1) from the governmental activities' perspective on the government-wide statements, and 2) from the General Fund perspective.