Please show work in excel :)

Exercises 1. The following entries were in the governmental funds. 12/31/2014 Capital Projects Fund Cash 2,828,000 Other Financing Sources-Proceeds sales of General Obligation Bonds 2,800,000 Other Financing Sources-Bond Premium 28,000 (to reflect issuance of 10 year general obligation bond) 12/31/2015 Debt Service Fund Expenditures: Bond Principal 280.000 Expenditures: Bond Interest 168,000 448,000 Cash (to reflect payment of l lo principal and l year's interest Required Part A. What is the worksheet entry required to adjust beginning (or Position) in the 12/31/2015 government-wide financial statements for long term debt? Part B. What are the worksheet entries to adjust for current year activity in long-term debt for the year ended 12/31/2015? Assume interest for the year is due on and the bond premium is amortized on the straight line basis