Stark County had the following transactions related to the issuance of its bond anticipation notes. All amounts are in thousands of dollars.

1. The county issued $5,000 of 6-month, 6% bond anticipation notes (BANs) on March 1, 20X5. The proceeds will be used to begin construction of a major courthouse addition and improvement.
2. Prepare any entries required at June 30, 20X5, the fiscal year end.
3. The county issued $9,000 of courthouse bonds at par on August 15, 20X5. The bond issuance costs were $100. 4. The BANs were repaid

Requirements:

Prepare the journal entries required in a Capital Projects Fund to record these transactions, assuming the bond anticipation notes do not qualify for long-term debt treatment. If no entry is required, state No entry required and explain why. Year-end accruals are not reversed.