The Village of Little River had the following transactions related to the construction of a new courthouse. (a) 1/2/2020: 20 year 4% General Obligation Serial Bonds with a face value of $3,000,000 are issued at 101. Interest and principle payments are made on Jan. 1 and July 1 of each year. The premium was transferred into the Debt Service Fund. The General Fund will fully fund each payment as they become due. (b) 3/1/2020: Land is purchased for a new park at a cost of $175,000. (c) 3/1/2020: A contract is signed for landscaping and construction of various structures in the park in the amount of $2,600,000. (d) 6/15/2020: $135,000 is transferred from the General Fund for the 7/1 payment due on the courthouse fund serial bonds. (e) 7/1/2020: Interest ($60,000) and principal ($75,000) are paid on the courthouse fund serial bonds. (f) 12/1/2020: Receive an invoice for progress completed to date on the courthouse construction project in the amount of $1,716,000. (g) 12/27/2020: $58,500 is transferred from the General Fund for the 1/1/21 interest payment due on the courthouse fund serial bonds. Interest is accrued as of 12/31/2020, following the exception permitted by GASB. Required: Prepare a Statement of Revenues, Expenditures and Changes in Fund Balance for the Capital Projects and Debt Service Funds. Assume this is the first year for each fund (beginning fund balances are zero) and the Village has no other long-term debt than that described above. Assume that the Village does not retain a percentage of construction costs and the invoice is paid in full. Use separate columns for the two funds.