P4-6 (Debt-Related Transactions) Prepare the general journal entries to record the following transactions of the Quinones County General Fund: 1. Quinones County borrowed $1,000,000 by issuing 6-month tax anticipation notes bearing interest at 6%. The notes are to be repaid from property tax collections during the fiscal year. 2. The county repaid the tax anticipation notes, with $30,000 interest, at the due date. 3. The county purchased a new patrol car 2 months before the end of the fiscal year. It cost $35,000. The county paid $5,000 upon receipt and signed a 9% short-term note payable for the balance. 4. The county services one of its general obligation serial bond issues directly from the General Fund (a Debt Service Fund is not used). The annual principal and interest payment, which is due 2 months before year end, was paid. The principal payment was $200,000 and the interest was $120,000. (Next years interest payment will be $108,000.) 5. Record all appropriate interest accruals