Prepare entries to record the following transactions related to acquisition of capital assets by a county. The county does not use encumbrance accounting.

a$.$ The county issues general obligation bonds in the amount of SAR $900,000,$ receiving cash for the full face amount of the bonds. The cash will be used to buy capital assets.

b$.$ The county buys a prefabricated building for SAR $750,000,$ using part of the bond proceeds. The building is delivered and the invoice for the building is approved.

c$.$ The invoice approved in b$.$ is paid.

d$.$ The General Fund transfers cash of SAR $55,000$ to another fund in anticipation of the payment of the first installment of interest $($SAR $30,000)$ and principal $($SAR $25,000)$ on the debt.

e$.$ The first installment of debt service on bonds issued in $($a$)$ becomes due and payable.

f$.$ Debt service on the bonds issued in a$.$ is paid.