Prepare the government-wide statement worksheet entries required for long-term debt for the year ended 12/31/2022 (on page 2). Assume interest is due on 07/01 and the bond premium is amortized on the straight line basis.

2,800,000 28,000 1. The following entries were in the governmental funds of Boulder City. 06/30/2021 Capital Projects Fund Cash 2,828,000 Other Financing Sources - General Obligation Bonds Other Financing Sources - Bond Premium (to reflect issuance of 10 year general obligation bond) 07/01/2022 Debt Service Fund Expenditures: Bond Principal 280,000 Expenditures: Bond Interest 168,000 Cash (to reflect payment of 1/10th principal and 1st year's interest) 448,000