The Village of Hawksbill issued $5,900,000 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. 1. A capital projects fund transferred the premlum (in the amount of $59,000 ) to the debt service fund. 2. On December 31,2019 , funds in the amount of $147,500 were received from the General Fund and the first interest payment was made. 3. The books were closed for 2019. 4. On June 30,2020 , funds in the amount of $383,500 were recelved from the General Fund, and the second interest payment ($147,500) was made along with the first principal payment ($295,000). 5. On December 31,2020 , funds in the amount of $140,125 were received from the General Fund and the third interest payment was made (also in the amount of $140,125 ). 6. 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