[Para. 6-a-4] Make the required journal entry in the governmental activities general journal to accrue six months of interest payable on the 4% deferred serial bonds from the July 1 interest payment until the end of the fiscal year, December 31, 2017. For this entry, assume that the appropriate amount of amortization of the Premium on Deferred Serial Bonds Payable is $1,750. (Recall that interest is not accrued for the period July 1 to December 31, 2017 in the debt service fund as no appropriation exists for this expenditure and the interest is not due this fiscal year.)