The City of Amber, which has a fiscal year July 1 to June 30, sold $4,500,000 in 6% tax-supported bonds at par to construct an addition to its police station. The bonds were dated and issued July 1, 2020 and the first of 15 equal annual principal payments will be made on June 30, 2021. Interest is payable annually on June 30. The Village used a capital projects fund to account for the project, and a debt service fund was created to make interest and principal payments. Please prepare the journal entries below in the appropriate funds and account groups. 1. The bonds were sold on July 1, 2020. 2. The general fund transferred an amount equal to the first interest and first principal payment on June 30, 2021. The debt service fund made the first interest and principal payment on that date. 3. The project was completed on June 30, 2021. Expenditures totaled $4,460,000. You may omit any encumbrance entries. 4. The remaining balance in the capital projects fund was transferred to the debt service fund for the eventual payment of principal and interest.