The City of Shelby had the following transactions related to the construction of a new courthouse. (a) 1/2/2018: 20 year 5% General Obligation Serial Bonds with a face value of $6,000,000 are issued at 102. Interest and principal payments are made on Jan. 1 and July 1 of each year. The premium was transferred into the Debt Service Fund. The General Fund will fully fund each payment as they become due. (b) 3/1/2018: Land is purchased for a new courthouse at a cost of $ 550,000. (c) 3/1/2018: A contract is signed for construction of the new courthouse in the amount of $ 4,400,000. (d) 6/15/2018: Cash sufficient to cover interest and principal payments for the year less the premium is transferred from the General Fund. (e) 7/1/2018: Interest ($150,000) and principal ($150,000) are paid on the courthouse fund serial bonds. (f) 12/1/2018: Receive an invoice for progress completed to date on the courthouse construction project in the amount of $2,700,000. (g) 12/27/2018: $156,000 is transferred from the General Fund for the 1/1/2019 interest payment due on the courthouse fund serial bonds. Interest is accrued as of 12/31/2018, following the exception permitted by GASB. Required: Prepare a Statement of Revenues, Expenditures and Changes in Fund Balance for the Capital Projects and Debt Service Funds. Assume this is the first year for each fund (beginning fund balances are zero) and the City has no other long-term debt than that described above. Use separate columns for the two funds