$.$ The County of Hickman had the following transactions related to the issuance of its bond anticipation notes. All amounts are in thousands of dollars.

$1.$The county issued $$5,000$ of a $6-$month bond anticipation notes $($BANs$)$ on March $1,2024.$ The proceeds will be used to begin construction of a major courthouse addition and improvement.

$2.$Prepare anu entries required at June $30,2024,$ the fiscal year end.

$3.$The BANs were paid on the due date, August $31,2024.$

$4.$The county issued $$9,000$ of courthouse bonds at par on August $15,2024.$ The bond issue costs were $$100.$

a$.$ Prepare the journal entries required in a Capital Projects Fund to record these transactions, assuming the bond anticipation notes do not qualify for long$-$term debt treatment. If no entry is required, state $$no entry required.$$

b$.$ Prepare the journal entries required in a Capital Projects Fund to record these transactions, assuming the bond anticipation notes qualify for long$-$term debt treatment. If no entry is required, state $$no entry required.$$