Show the entries in the debt service fund and the governmental activities of the government-wide statements on the following dates (no closing entries needed); if nothing needed, put N/A:

The City of Mueller established a debt service fund to service its $1,000 serial bond issuance. The bonds were dated 3/1/2017 and they were sold at 102 plus accrued interest on 4/1/17 (the bonds pay interest at 12%, with interest and principal paid semi-annually, with the principal repaid in 20 equal installments). Straight-line amortization of premium is used. The fund directly received the accrued interest and premium on 4/1/17; in addition, the general fund transferred $180 for the repayment of principal and interest in future periods on 5/1/17. The required payment was made on 9/1/2017. The fiscal year end occurred on 12/31/2017 - adjustments. Show the entries in the debt service fund and the governmental activities of the government-wide statements on the following dates (no closing entries needed); if nothing needed, put N/A: Date Debt Service Fund Government-wide 3/1/17 4/1/17 5/1/17 9/1/17 12/31/17