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 City of Southern pines, during the year, issued general obligation bonds in the amount of $400,000 at 103% of par. (1 entry - 2 points). FE A B 1