The City of Southern Pines maintains its books so as to prepare fund accounting statements and prepares worksheet adjustments in order to prepare government-wide financial statements. You are to prepare, in journal form, worksheet adjustments for each of the following situations. Use the account titles presented during the first 4 weeks where appropriate. Use the account title referred to in the question for all other entries (general obligation bonds = Bonds Payable). The debt service fund for the City of Southern Pines during the year calculated bond discount amortization at $12,000. Interest incurred on the accrual basis but not due at year end amounted to $8,000. Principal paid on outstanding bond obligations amount to $47,500,000 and interest incurred was $4,750,000. (3 entries - 5 points) FF A BI ili III do c