Prepare the journal entry for the following bond issuance in the capital project fund. 20 year, 4%, General Obligation Serial Bonds with a face value of $5,000,000 are issued at 102 . Interest and payments are made on Jan. 1 and July 1 of each year. The principal payment is made once a year starting 1/1/YR5. The premium was transferred into the Debt Service Fund. The General Fund will fully fund each payment as they become due