There are four (4) separate scenarios for bond issuances below. For each scenario, prepare the journal entry or entries for the transaction for the Capital Projects Fund and indicate the effects of each scenario on the Capital Projects Fund balance sheet equation and the General Capital Assets and General Long-Term Liabilities accounts.

A.$3,000 in 6%, 15-year serial bonds are issued at par in a private placement.

B.$4,000 in 5%, 20-year serial bonds are issued at par. Bond issue costs were $100.

C.$5,000 in 4%, 25-year serial bonds are issued at 104. Bond issue costs were $150.

D.$6,000 in 4%, 30-year bonds were issued at 97. Bond issue costs were $200.