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The town of Drummond raised the necessary financing and constructed a new park complex during its fiscal year ending December $31,2024.$ It incurred the following transactions in the process:

capital projects fund.

payment of $$10,000$ payable each December $31$ starting on December $31,2024.$ The premium was directly entered into the fund required to repay bond interest and principal.

$($c$)3/1/24$: A contract is signed for construction of the new complex in the amount of $$250,000.$

$($d$)\frac{6}{29}\frac{?}{24}$ : $$2,500$ is transferred from the general fund for the June $30$ interest payment due on the bonds issued for the complex.

$($e$)6/30/24$: Interest was paid on the serial bonds. The city uses the straight line method to amortize bond premiums where applicable.

$($f$)10/1/24$: Received the $$100,000$ capital grant from the state.

$($g$)12/1/24$: Receive an invoice for completion of the complex. The total amount was $$245,000.$ The new facility was inspected and the amount was paid in for

$($h$)\frac{12}{27}\frac{?}{24}$ : $$15,000$ was transferred from the general fund for the $12/31/24$ interest and principal payment.

$($i$)12/31/24$: Interest and principal are paid on the serial bonds. The city uses the straight line method to amortize bond premiums where applicable.

$($j$)\frac{12}{31}\frac{?}{24}$ : Closing entries were made in both the capital projects fund and the debt service fund

Required: There are two Excel worksheets for this problem, please submit your answer on one of the two.

required please indicate that no entry is required.