3. 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. (1) From the governmental activities' perspective: Date Account Name Debit Credit (2) From the General Fund perspective Date Account Name Debit Credit