The City of Brooking issued $20 million of tax-supported bonds at 102 to finance a new jail. Upon issuance, how will the principal and premium be recorded?

• A $400,000 other financing source to the capital project fund and a $20,000,000 other financing source in the debt service fund.

• A $400,000 other financing source to the debt service fund and a $20,000,000 other financing source in the capital projects fund.

• A $20,400,000 revenue in the debt service fund.

• A $20,400,000 other financing source in the debt service fund.