Rand city entered into the following transaction during the current year. Required: Assum that the city maintains its books and records in a manner that facilitates the preparation of its fund financial statements. Prepare entries to record the following transactions. Indicate the fund in which the entry is being made.

a) The city issues $2 million of tax anticipation notes, backed by property taxes that will be recorded in the general fund.

b) The city issues $2 million of 90-day bond anticipation notes that it expects to roll over into long-term bonds.

c) The city repays the $5 million in (a) plus $0.12 million in interest.

d) The city sucessfully issues $20 million in long-term bonds and repays the notes in (b).