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Required information [The following information applies to the questions displayed below] As of December 31, 2022, Sandy Beach had $9,700,000 in 5.5 percent serial bonds outstanding. Cash of $499,000 is the debt service fund's only asset as of December 31,2022 , and there are no liabilities. The serial bonds pay interest semiannually on January 1 and July 1 , with $500,000 in bonds being retired on each interest payment date. Resources for payment of interest are transferred from the General Fund, and the debt service fund levies property taxes in an amount sufficient to cover principal payments. a-1. Prepare debt service fund and government-wide entries in general journal form to reflect, as necessary, the following information and transactions for FY 2023, (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.) \begin{tabular}{|c|c|c|c|c|} \hline Transaction & Fund / Governmental Activties & General Journal & Debit & Credit \\ \hline \multicolumn{5}{|c|}{\begin{tabular}{l} 1. The operating budget for FY 2023 consists of estimated revenues of $1,010,000 and estimated other financing sources equal to the amount of \\ interest to be paid in FY 2023. Appropriations must be provided for interest payments and bond redemptions on January 1 and July 1 . \end{tabular}} \\ \hline 1 & Serial Bond Debt Service Fund & & & \\ \hline & & & & \\ \hline \\ \hline & & & & \\ \hline & & & & \\ \hline & Governmental Activities & & & \\ \hline & 1 & & & \\ \hline & & & & \\ \hline \multicolumn{5}{|c|}{2 Cash was received from the General Fund and checks were wniten and mailed for the January 1 principal and interest payments. } \\ \hline 2a & Serial Bond Debt Service Fund & \multicolumn{3}{|l|}{ Record cash received from the general fund. } \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline 20 & & \multicolumn{3}{|l|}{ Record principal and interest paid. } \\ \hline & & & & \\ \hline & & & & \\ \hline & 3 & & & \\ \hline \end{tabular} Required information 3. Property taxes in the amount of $1,010,000 were levied (no estimate for uncollectible accounts has been made): 4. Property taxes in the amount of $1,006,000 were coliected. \begin{tabular}{|c|l|l|l|l|} \hline 4 & Serial Bond Debt Service Fund & & & \\ \hline & & & & \\ \hline & Governmental Activities & & & \\ \hline & & & & \\ \hline \end{tabular} 5. Cash was received from the General Fund and checks were whtten and maied for the July 1 principal and inferest payments: \begin{tabular}{|c|l|l} \hline 5a & Serial Bond Debt Service Fund & Record cash received from the peneral fund. \\ \hline \end{tabular} 2.2. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.) account field. Do not round intermediate calculations.)