The Village of Hawksbill issued $$5,600,000$ in $5$ percent general obligation, tax$-$supported bonds on July $1,2019,$ at $101.$ A fiscal agent is not used. Resources for principal and interest payments are to come from the General Fund. Interest payment dates are December $31$ and June $30.$ The first of $20$ annual principal payments is to be made June $30,2020.$ Hawksbill has a calendar fiscal year.

A capital projects fund transferred the premium $($in the amount of $$56,000)$ to the debt service fund.

On December $31,2019,$ funds in the amount of $$140,000$ were received from the General Fund and the first interest payment was made.

The books were closed for $2019.$

On June $30,2020,$ funds in the amount of $$364,000$ were received from the General Fund, and the second interest payment $($$$140,000)$ was made along with the first principal payment $($$$280,000).$

On December $31,2020,$ funds in the amount of $$133,000$ were received from the General Fund and the third interest payment was made $($also in the amount of $$133,000).$

The books were closed for $2020.$

Required:

a$.$ Prepare journal entries to record the events above in the debt service fund.

b$.$ Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for the debt service fund for the year ended December $31,2019.$

c$.$ Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for the debt service fund for the year ended December $31,2020.$