The City of Smithburg is getting ready to build a new courthouse and incurs the following events in the process. Prepare journal entries for these items as they are incurred and indicate whether the journal entry is made in the General Fund (GF), the Capital Projects Fund (CPF), or the Debt Service Fund (DSF). The City of Smithburg does not use encumbrance accounting for its capital projects, so items may be recorded directly to payable accounts when invoiced. 1. a. The city issues general obligation bonds in the amount of $900,000, receiving cash for the full b. The city buys a prefabricated building for $750,000, using part of the bond proceeds. The c. The invoice approved in transaction "b" is paid. face amount of the bonds. The cash will be used to buy capital assets. building is delivered and the invoice for the building is approved. d. The General Fund transfers cash of $55,000 to another fund in anticipation of the payment of the first installment of interest ($30,000) and principal ($25,000) on the debt. The first installment of debt service on bonds issued in transaction "a" becomes due and payable. e. f. Debt service on the bonds issued in transaction "a" is paid