$[$The following information applies to the questions displayed below.$]$ As of December $31,2016,$ Sandy Beach had $$9,200,000$ in $5\mathrm{.}0$ percent serial bonds outstanding. Cash of $$490,000$ is the debt service fund$$s only asset as of December $31,2016,$ and there are no liabilities. The serial bonds pay interest semiannually on January $1$ and July $1,$ with $$500,000$ in bonds being retired on each interest payment date. Resources for payment of interest are transferred from the General Fund, and the debt service fund levies property taxes in an amount sufficient to cover principal payments. Required a$-1.$ Prepare debt service fund and government$-$wide entries in general journal form to reflect, as necessary, the following information and transactions for FY $2017.($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field. Do not round intermediate calculations.$)$