The city of Grace also reported $5,000,000 of long-term general obligation bonds payable on its Dec.31, 2022 government-wide statement of net position. The city reported another financing source of $1,000,000 from the issuance of a new general obligation bond in its Capital Projects Fund during its fiscal year ending Dec. 31, 2023. Also, the city reported an expenditure for the repayment of bond principal of $250,000 in its Debt Service Fund for the fiscal year ending Dec. 31, 2023. Prepare the three journal entries needed for the DEC 31, 2023, worksheet that converts the governmental fund long-term debt related information to the government-wide financial statement