The following entries were in the governmental funds of Boulder City.

$06/30/2021$ Capital Projects Fund

Cash $$2,828,000$

Other Financing Sources $-$ General Obligation Bonds $$2,800,000$

Other Financing Sources $-$ Bond Premium $$28,000$

$($to reflect issuance of $10$ yr general obligation bond$)$

$07/01/2022$ Debt Service Fund

Expenditures: Bond Principal $$280,000$

Expenditures: Bond Interest $$168,000$

Cash $$448,000$

$($to reflect payment of $1/10$th principal and $1$st year's interest$)$

Prepare the government$-$wide statement worksheet entries required for long$-$term debt for the year ended $12/31/2022.$ Assume interest is due on $07/01$ and the bond premium is amortized on the straight line basis.