The following entries were posted in the government funds of McHenney, which has a 09/30 year end.

Capital Projects Fund:
10/01/2018
Cash	1,012,000
Other Financing Sources-Proceeds of General Obligation Bonds		1,000,000
Other Financing Sources- Bond Premium		12,000
(to reflect issuance of 6% 10-year general obligation serial bonds)
Debt Service Fund
09/30/2019
Expenditures: Bond Principal	100,000
Expenditures: Bond Interest	54,000
Cash		154,000
(to reflect payment of 1/10th principal and 2nd years interest)

Assume the bond premium is amortized on the straight line basis.

1. What is the worksheet entry required to adjust beginning net assets in the 09/30/2020 government-wide financial statements for long term debt principlal?

2. What is the worksheet entry required to adjust beginning net assets in the 09/30/2020 government-wide financial statements for long term debt premium?

3. What are the worksheet entries to adjust for current year activity in long-term debt for the year ended 09/30/2020 for long term debt principal?

4. What are the worksheet entries to adjust for current year activity in long-term debt for the year ended 09/30/2020 for the bond premium?