Residents from the Town of Mountain View authorized a $6,700,000 renovation to their historic town hall on November 15, 2019. Financing for the project consists of $2,700,000 from a 6 percent serial bond issue, $2,100,000 from a state grant, and $1,900,000 from the General Fund. Debt service for the serial bonds will be provided by a one-quarter-cent city sales tax imposed on every dollar of sales in the city. The town has a calendar year-end.

Required

Prepare journal entries to record the related transactions in the town's capital projects fund, debt service fund, and governmental activities at the government-wide level. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)