Santa Maria Village received voter approval to issue bonds for construction of a bike path, including restrooms and picnic shelters, along village oceanfront. The finance department has discussed three different financing mechanisms. As a new accountant for the village, you want to be prepared to record each option. Required Prepare journal entries for capital projects fund and the government-wide governmental activities general journal for each of the following unrelated transactions. (The General Fund should not be used.) (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) 2. The viliage secures a bond anticipation note payable in the amount of $167,000 to pay initial expenses. This note is considered short-ferm. \begin{tabular}{|l|l|l|} \hline 2 & Capital Projects Fund & Record the payment of $167,000 initial expenses on the short-term note payable in Capital Projects Fund. \\ \hline & \begin{tabular}{l} Governmental \\ Activites \end{tabular} & Record the payment of $167,000 initial expenses on the short-term note payable in Governmental Activities. \\ \hline & & \\ \hline \end{tabular} 3. The village secures a bond anticipation note in the amount of $670,000 to pay initial expenses for construction of a convention center. The debt is considered long-term. \begin{tabular}{|l|l|l|} \hline 3 & Capital Projects Fund & \begin{tabular}{l} Record the payment of $670,000 initial expenses for construction of convention center on the long-ferm note \\ payable in Capital Projects Fund. \end{tabular} \\ \hline & \begin{tabular}{l} Governmental \\ Activities \end{tabular} & \begin{tabular}{l} Record the payment of $670,000 intial expenses for construction of convention center on the long-term note \\ payable in Governmental Activities. \end{tabular} \\ \hline & & \\ \hline \end{tabular}