When preparing government-wide financial statements, the modified accrual based governments funds are adjusted. Please show the adjustments (in journal entry form with debits and credits) that would be made for the following General Fund transactions when converting to the government-wide statements:

1. $450,000 was expended on police cars which were received and paid for during the fiscal year.
2. $50,000 was paid in principal on a revenue bond during the fiscal year (due once a year).
3. $10,000 in interest was due and paid on that revenue bond during the fiscal year ($5,000 due every six months).
4. $5,000 in interest is due two months after the end of the fiscal year for that revenue bond (due every six months).
5. $30,000 in accounts payable for services received prior to fiscal year end and paid for three months after the end of the fiscal year.