Prepare journal entries to record the following transaction in the City of Montgomery's Capital Project Fund and Debt Service Fund during its $2023$ fiscal year. Be sure to identify the fund as CPF or DSF or you will lose points. For example:

Fund:

Debit $($Enter Account Name$\backslash \}\backslash$$Amount

Credit $\backslash \{$ Enter Account Name$\backslash \}$

$\backslash$$Amount

Do not include entry descriptions.

Do not abbreviate account names or you will not receive credit.

Transaction:

The City of Montgomery issues $\backslash (\backslash$$ $20\backslash )$ million face value of general obligation bonds to build a new white water rafting park. The City received an extra $\backslash (\backslash$$ $1,000,000\backslash )$ as a bond premium.